https://www.taxtmi.com/caselaws?id=158222 A manufacturer must maintain daily production accounts with quantitative details of raw materials used and goods manufactured under Rule 32(15) of the Kerala General Sales Tax Rules, and that obligation is not merely directory. Because no manufacturing accounts were kept, the explanation for that omission was found unacceptable, and the books of account were rejected as unreliable. On those concurrent factual findings, estimation of turnover was justified, and no interference was warranted in revision with the percentage of addition sustained in the taxable turnover. en-us Tue, 11 Jun 1996 00:00:00 +0530 Fri, 18 Oct 2013 13:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158222 A manufacturer must maintain daily production accounts with quantitative details of raw materials used and goods manufactured under Rule 32(15) of the Kerala General Sales Tax Rules, and that obligation is not merely directory. Because no manufacturing accounts were kept, the explanation for that omission was found unacceptable, and the books of account were rejected as unreliable. On those concurrent factual findings, estimation of turnover was justified, and no interference was warranted in revision with the percentage of addition sustained in the taxable turnover. Case-Laws VAT and Sales Tax Tue, 11 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158222