https://www.taxtmi.com/caselaws?id=164679 Authorities cannot reject a dealer's disclosed brick-kiln firing period and substitute a longer period on conjecture alone. The survey report only indicated that the kiln was closed because of a chimney defect and would be fired after repairs; it did not directly contradict the declared commencement date. As the account books were complete and no discrepancy, incompleteness, or incorrectness was recorded, rejection under the proviso to Section 7(3) of the U.P. Trade Tax Act was not sustainable. A best judgment assessment requires material evidence, not mere inference, and the disclosed firing period was accepted. en-us Thu, 10 Jul 2008 00:00:00 +0530 Tue, 29 Apr 2014 11:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164679 Authorities cannot reject a dealer's disclosed brick-kiln firing period and substitute a longer period on conjecture alone. The survey report only indicated that the kiln was closed because of a chimney defect and would be fired after repairs; it did not directly contradict the declared commencement date. As the account books were complete and no discrepancy, incompleteness, or incorrectness was recorded, rejection under the proviso to Section 7(3) of the U.P. Trade Tax Act was not sustainable. A best judgment assessment requires material evidence, not mere inference, and the disclosed firing period was accepted. Case-Laws VAT and Sales Tax Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164679