https://www.taxtmi.com/caselaws?id=165531 Non-production of the finished goods stock register justified rejection of the books of account and an estimated addition where the applicable circular required maintenance of that register below the stated turnover limit. In the absence of proper books and the relevant stock records, the assessing authority's estimation was upheld, and the first appellate authority had already granted partial relief that the Tribunal affirmed. Estimation of turnover was treated as a question of fact, and no legal infirmity or substantial question of law was shown to warrant interference. The revision therefore failed. en-us Thu, 14 Jul 2011 00:00:00 +0530 Thu, 30 Mar 2017 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165531 Non-production of the finished goods stock register justified rejection of the books of account and an estimated addition where the applicable circular required maintenance of that register below the stated turnover limit. In the absence of proper books and the relevant stock records, the assessing authority's estimation was upheld, and the first appellate authority had already granted partial relief that the Tribunal affirmed. Estimation of turnover was treated as a question of fact, and no legal infirmity or substantial question of law was shown to warrant interference. The revision therefore failed. Case-Laws VAT and Sales Tax Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165531