https://www.taxtmi.com/caselaws?id=165427 The court partly allowed the revision by modifying the Trade Tax Tribunal's order, setting the correct rate of bricks at Rs. 300 per thousand, aligning with the decision of the first appellate authority. The court upheld the rejection of account books due to non-disclosure during survey, citing a previous apex court decision against the assessee. Additionally, the court affirmed the Tribunal's adverse view on lack of evidence regarding brick kiln closure, emphasizing the need for the revisionist to rebut survey findings with proof. The Tribunal's unauthorized increase of the brick rate to Rs. 380 per thousand was deemed unsustainable, with the correct rate fixed at Rs. 300 per thousand. en-us Wed, 05 May 2010 00:00:00 +0530 Sat, 05 Jul 2014 09:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165427 The court partly allowed the revision by modifying the Trade Tax Tribunal's order, setting the correct rate of bricks at Rs. 300 per thousand, aligning with the decision of the first appellate authority. The court upheld the rejection of account books due to non-disclosure during survey, citing a previous apex court decision against the assessee. Additionally, the court affirmed the Tribunal's adverse view on lack of evidence regarding brick kiln closure, emphasizing the need for the revisionist to rebut survey findings with proof. The Tribunal's unauthorized increase of the brick rate to Rs. 380 per thousand was deemed unsustainable, with the correct rate fixed at Rs. 300 per thousand. Case-Laws VAT and Sales Tax Wed, 05 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165427