https://www.taxtmi.com/caselaws?id=187954 An estimated sales tax turnover cannot be sustained merely because purchase bills are not fully produced or sales have declined from the previous year, where the declared sales are supported by books and no enquiry discredits the buyer or the sales figures. Here, the assessee had disclosed sales to a single established buyer, the recorded turnover was backed by the books, and no adverse material was found to doubt the declared sales. On that basis, the high turnover estimate of Rs. 11 lakhs was held unjustified, set aside, and the original assessment order was restored. en-us Wed, 02 Dec 1992 00:00:00 +0530 Sat, 12 Nov 2016 13:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187954 An estimated sales tax turnover cannot be sustained merely because purchase bills are not fully produced or sales have declined from the previous year, where the declared sales are supported by books and no enquiry discredits the buyer or the sales figures. Here, the assessee had disclosed sales to a single established buyer, the recorded turnover was backed by the books, and no adverse material was found to doubt the declared sales. On that basis, the high turnover estimate of Rs. 11 lakhs was held unjustified, set aside, and the original assessment order was restored. Case-Laws VAT and Sales Tax Wed, 02 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187954