https://www.taxtmi.com/caselaws?id=165070 The Tax Revision case filed by the assessee was dismissed, while the Tax Revision case filed by the State was partly allowed by modifying the Tribunal's order on certain issues. The court upheld the rejection of books of account and estimation of turnover, clarified the interpretation of section 74(2) both before and after amendment, justified the assessing officer's adoption of actual sale figures, directed uniform valuation at actual sale price, and decided against the retrospective application of Rule 38(5) due to modified additions sustained. en-us Mon, 29 Mar 2010 00:00:00 +0530 Mon, 13 Oct 2014 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165070 The Tax Revision case filed by the assessee was dismissed, while the Tax Revision case filed by the State was partly allowed by modifying the Tribunal's order on certain issues. The court upheld the rejection of books of account and estimation of turnover, clarified the interpretation of section 74(2) both before and after amendment, justified the assessing officer's adoption of actual sale figures, directed uniform valuation at actual sale price, and decided against the retrospective application of Rule 38(5) due to modified additions sustained. Case-Laws VAT and Sales Tax Mon, 29 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165070