https://www.taxtmi.com/caselaws?id=164766 Proof of suppression in inter-State purchases, coupled with incomplete accounts, permits rejection of the books and a best judgment turnover assessment. The assessing authority is not confined to adding only the exact value of the suppressed purchases actually detected, because border check-posts are not the only source for tracing goods movement and incomplete records undermine the credibility of the returns. Reliable materials may be used to estimate turnover under section 17(3) of the Kerala General Sales Tax Act, 1963. The earlier view limiting additions to the quantified suppression was rejected as unrealistic and incorrect. en-us Fri, 11 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164766 Proof of suppression in inter-State purchases, coupled with incomplete accounts, permits rejection of the books and a best judgment turnover assessment. The assessing authority is not confined to adding only the exact value of the suppressed purchases actually detected, because border check-posts are not the only source for tracing goods movement and incomplete records undermine the credibility of the returns. Reliable materials may be used to estimate turnover under section 17(3) of the Kerala General Sales Tax Act, 1963. The earlier view limiting additions to the quantified suppression was rejected as unrealistic and incorrect. Case-Laws VAT and Sales Tax Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164766