https://www.taxtmi.com/caselaws?id=241136 Where books of account are validly rejected on justifiable factual material, electricity consumption may be used as a relevant factor in best judgment estimation of taxable turnover, and the provincial assessment was upheld. However, a Central Sales Tax assessment cannot be sustained without any material showing central sales, even if the books have been rejected; the absence of independent evidence made the central sales turnover and consequential tax liability unsustainable. The revision therefore succeeded only in relation to central sales tax liability, while the provincial assessment remained intact. en-us Thu, 05 Jul 2012 00:00:00 +0530 Tue, 17 Dec 2013 11:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241136 Where books of account are validly rejected on justifiable factual material, electricity consumption may be used as a relevant factor in best judgment estimation of taxable turnover, and the provincial assessment was upheld. However, a Central Sales Tax assessment cannot be sustained without any material showing central sales, even if the books have been rejected; the absence of independent evidence made the central sales turnover and consequential tax liability unsustainable. The revision therefore succeeded only in relation to central sales tax liability, while the provincial assessment remained intact. Case-Laws VAT and Sales Tax Thu, 05 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241136