https://www.taxtmi.com/caselaws?id=272531 A best judgment assessment cannot raise disclosed taxable turnover beyond the recorded figure unless the enhancement is supported by material on record. A mere failure to maintain the manufacture account, by itself, is only a procedural default and does not justify inflating turnover without evidentiary foundation. If the non-compliance is considered actionable, the proper course is to invoke the penal provision rather than increase turnover on conjecture. The revision therefore succeeds, the turnover enhancement is set aside, and relief is granted to the assessee. en-us Fri, 03 Feb 1984 00:00:00 +0530 Mon, 07 May 2018 16:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272531 A best judgment assessment cannot raise disclosed taxable turnover beyond the recorded figure unless the enhancement is supported by material on record. A mere failure to maintain the manufacture account, by itself, is only a procedural default and does not justify inflating turnover without evidentiary foundation. If the non-compliance is considered actionable, the proper course is to invoke the penal provision rather than increase turnover on conjecture. The revision therefore succeeds, the turnover enhancement is set aside, and relief is granted to the assessee. Case-Laws VAT and Sales Tax Fri, 03 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272531