https://www.taxtmi.com/caselaws?id=163167 Revisional interference under the Tamil Nadu General Sales Tax Act was justified where the assessee, despite repeated opportunities, failed to produce books of account or explain seized materials. The later production of records did not cure the non-compliance because those documents were found irrelevant to the seized statements and records relied on by enforcement officials. On that basis, the revisional authority correctly treated the appellate relief as erroneous and restored the best judgment assessment and penalty. en-us Thu, 23 Aug 2007 00:00:00 +0530 Mon, 29 Dec 2014 19:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163167 Revisional interference under the Tamil Nadu General Sales Tax Act was justified where the assessee, despite repeated opportunities, failed to produce books of account or explain seized materials. The later production of records did not cure the non-compliance because those documents were found irrelevant to the seized statements and records relied on by enforcement officials. On that basis, the revisional authority correctly treated the appellate relief as erroneous and restored the best judgment assessment and penalty. Case-Laws VAT and Sales Tax Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163167