https://www.taxtmi.com/caselaws?id=164902 Rejection of books for non-production of the manufacturing account could support a best judgment assessment, but the Tribunal still had to record a rational basis for estimating turnover under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956. Because no reasons were given for the turnover estimate, the rejection of accounts alone was insufficient to sustain the assessment. The matter was therefore remitted to the Tribunal for fresh adjudication, with liberty to call for other account books maintained by the assessee. en-us Thu, 27 Jan 2011 00:00:00 +0530 Mon, 05 May 2014 18:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164902 Rejection of books for non-production of the manufacturing account could support a best judgment assessment, but the Tribunal still had to record a rational basis for estimating turnover under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956. Because no reasons were given for the turnover estimate, the rejection of accounts alone was insufficient to sustain the assessment. The matter was therefore remitted to the Tribunal for fresh adjudication, with liberty to call for other account books maintained by the assessee. Case-Laws VAT and Sales Tax Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164902