https://www.taxtmi.com/caselaws?id=157912 The Court upheld the Tribunal's decision to reject the petitioner's account books and apply best judgment assessment due to discrepancies noted during surprise checks. Various additions to the reported turnover were made, with some modifications by the Appellate Assistant Commissioner. The Tribunal's addition of 10% to the turnover was deemed reasonable, leading the Court to dismiss the revision case under section 41(3) of the Kerala General Sales Tax Act. The judgment emphasizes the significance of maintaining accurate accounts and the authority's discretion in estimating taxable turnover in such circumstances. en-us Wed, 15 Feb 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157912 The Court upheld the Tribunal's decision to reject the petitioner's account books and apply best judgment assessment due to discrepancies noted during surprise checks. Various additions to the reported turnover were made, with some modifications by the Appellate Assistant Commissioner. The Tribunal's addition of 10% to the turnover was deemed reasonable, leading the Court to dismiss the revision case under section 41(3) of the Kerala General Sales Tax Act. The judgment emphasizes the significance of maintaining accurate accounts and the authority's discretion in estimating taxable turnover in such circumstances. Case-Laws VAT and Sales Tax Wed, 15 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157912