https://www.taxtmi.com/caselaws?id=157562 The assessment could not be sustained where duly maintained account books were not specifically rejected and the returned turnover was discarded only because the average brick selling rate appeared low. Under the U.P. Sales Tax Act, best-judgment determination arises only when the return is found incorrect or incomplete, and books maintained in the ordinary course and open to verification cannot be ignored without legal and cogent reasons. A low selling rate by itself is not a defect and does not justify rejection of verifiable accounts unless there is a finding that the books or supporting records are false, unreliable, incorrect, or incomplete. en-us Tue, 23 Feb 1993 00:00:00 +0530 Mon, 07 Oct 2013 18:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157562 The assessment could not be sustained where duly maintained account books were not specifically rejected and the returned turnover was discarded only because the average brick selling rate appeared low. Under the U.P. Sales Tax Act, best-judgment determination arises only when the return is found incorrect or incomplete, and books maintained in the ordinary course and open to verification cannot be ignored without legal and cogent reasons. A low selling rate by itself is not a defect and does not justify rejection of verifiable accounts unless there is a finding that the books or supporting records are false, unreliable, incorrect, or incomplete. Case-Laws VAT and Sales Tax Tue, 23 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157562