https://www.taxtmi.com/caselaws?id=163449 The High Court of Kerala addressed a case under the Kerala General Sales Tax Act, 1963, involving the rejection of books of account and estimation of turnover based on check-post declarations. The court directed the assessing authority to modify the assessment by considering only the actual purchase suppression and adding a reasonable gross profit based on the sale value of the goods covered by the purchase bills. The court disposed of the Sales Tax Revision by instructing the assessing authority to adjust the assessment accordingly. en-us Sat, 02 Aug 2003 00:00:00 +0530 Wed, 02 Apr 2014 17:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163449 The High Court of Kerala addressed a case under the Kerala General Sales Tax Act, 1963, involving the rejection of books of account and estimation of turnover based on check-post declarations. The court directed the assessing authority to modify the assessment by considering only the actual purchase suppression and adding a reasonable gross profit based on the sale value of the goods covered by the purchase bills. The court disposed of the Sales Tax Revision by instructing the assessing authority to adjust the assessment accordingly. Case-Laws VAT and Sales Tax Sat, 02 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163449