https://www.taxtmi.com/caselaws?id=159561 Even where account books are rejected for non-maintenance of required manufacturing records, the taxing authority must still base the best judgment assessment on material available on record, and the turnover will not be interfered with if the determination is not arbitrary. The note also states that exemption was available on the sale of locally purchased electric motors supplied to Government departments, and the claim could not be denied merely because the motors were later used with other parts in assembling centrifugal pumps. The assessment was otherwise sustained, while exemption was allowed only on the electric motors. en-us Sat, 07 Nov 1992 00:00:00 +0530 Wed, 27 Nov 2013 14:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159561 Even where account books are rejected for non-maintenance of required manufacturing records, the taxing authority must still base the best judgment assessment on material available on record, and the turnover will not be interfered with if the determination is not arbitrary. The note also states that exemption was available on the sale of locally purchased electric motors supplied to Government departments, and the claim could not be denied merely because the motors were later used with other parts in assembling centrifugal pumps. The assessment was otherwise sustained, while exemption was allowed only on the electric motors. Case-Laws VAT and Sales Tax Sat, 07 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159561