https://www.taxtmi.com/caselaws?id=160483 The High Court upheld the Sales Tax Tribunal's decision on the best judgment assessment for the assessment year 1980-81, reducing the turnover by Rs. 3 lakhs due to the absence of the applicant's books of account. The Court also affirmed the rejection of the applicant's books of account and denial of exemption for the purchase of foodgrains, emphasizing compliance with documentation requirements. Regarding a circular by the Commissioner of Sales Tax, the Court deemed it valid and directed the applicant to apply for remittance of tax as per the circular, with the assessing authority instructed to expedite the decision within three months. Compliance with the circular was crucial for the dismissal of the revision. en-us Fri, 04 Aug 2000 00:00:00 +0530 Wed, 18 Dec 2013 18:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160483 The High Court upheld the Sales Tax Tribunal's decision on the best judgment assessment for the assessment year 1980-81, reducing the turnover by Rs. 3 lakhs due to the absence of the applicant's books of account. The Court also affirmed the rejection of the applicant's books of account and denial of exemption for the purchase of foodgrains, emphasizing compliance with documentation requirements. Regarding a circular by the Commissioner of Sales Tax, the Court deemed it valid and directed the applicant to apply for remittance of tax as per the circular, with the assessing authority instructed to expedite the decision within three months. Compliance with the circular was crucial for the dismissal of the revision. Case-Laws VAT and Sales Tax Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160483