https://www.taxtmi.com/caselaws?id=157927 The rejection of the assessee's books of account was sustained on factual findings of discrepancies between returned turnover and the books, understatement of purchases and sales, and failure to maintain manufacturing accounts. Those findings had been affirmed through multiple assessment and appellate stages, and the best judgment assessment of turnover was therefore based on concurrent findings of fact. In revisional jurisdiction under section 11 of the U.P. Sales Tax Act, 1948, no interference was warranted because the dispute raised no question of law. The books rejection and best judgment assessment were upheld. en-us Wed, 19 Jan 1994 00:00:00 +0530 Mon, 14 Oct 2013 10:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157927 The rejection of the assessee's books of account was sustained on factual findings of discrepancies between returned turnover and the books, understatement of purchases and sales, and failure to maintain manufacturing accounts. Those findings had been affirmed through multiple assessment and appellate stages, and the best judgment assessment of turnover was therefore based on concurrent findings of fact. In revisional jurisdiction under section 11 of the U.P. Sales Tax Act, 1948, no interference was warranted because the dispute raised no question of law. The books rejection and best judgment assessment were upheld. Case-Laws VAT and Sales Tax Wed, 19 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157927