https://www.taxtmi.com/caselaws?id=246059 Where sales books do not reflect correct transactions and material discrepancies remain unexplained after notice, the assessing authority may use inspected days as a representative basis to estimate annual turnover under Section 23(3) of the Delhi Sales Tax Act, 1975. The text also states that unreliable accounts and suppression of true sales can justify penalty when the understatement appears deliberate or insufficiently explained. The assessment and penalty were treated as sustainable on the basis of reasonable estimation and concealment of sales. en-us Wed, 09 Apr 2014 00:00:00 +0530 Fri, 10 Oct 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246059 Where sales books do not reflect correct transactions and material discrepancies remain unexplained after notice, the assessing authority may use inspected days as a representative basis to estimate annual turnover under Section 23(3) of the Delhi Sales Tax Act, 1975. The text also states that unreliable accounts and suppression of true sales can justify penalty when the understatement appears deliberate or insufficiently explained. The assessment and penalty were treated as sustainable on the basis of reasonable estimation and concealment of sales. Case-Laws VAT and Sales Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246059