https://www.taxtmi.com/caselaws?id=164339 The Tribunal justified the rejection of account books due to non-availability during surveys, emphasizing the significance of producing them. The firing period was reduced from 91 to 81 days as there was no evidence supporting the initial estimation. Instructions were given to recalculate production and sale of bricks based on the revised period. The issue of distribution of bricks for self-use and determination of average sale rate remained unresolved but were noted for further consideration. The revision was partially allowed, emphasizing the importance of accurate record-keeping and justifiable estimations in tax assessments. en-us Tue, 12 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164339 The Tribunal justified the rejection of account books due to non-availability during surveys, emphasizing the significance of producing them. The firing period was reduced from 91 to 81 days as there was no evidence supporting the initial estimation. Instructions were given to recalculate production and sale of bricks based on the revised period. The issue of distribution of bricks for self-use and determination of average sale rate remained unresolved but were noted for further consideration. The revision was partially allowed, emphasizing the importance of accurate record-keeping and justifiable estimations in tax assessments. Case-Laws VAT and Sales Tax Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164339