https://www.taxtmi.com/caselaws?id=272532 The court upheld the rejection of account books for a brick manufacturing business due to non-compliance with the law. The estimation of turnover was deemed excessive and lacking evidential basis, leading to a partial allowance of revisions. The court criticized the rejection of the assessee's certificate and directed the matter back to the Sales Tax Tribunal for a fresh determination of turnover based on relevant material and in accordance with the law. The Sales Tax Tribunal was instructed to reconsider the appeals considering the court's observations. en-us Mon, 30 Nov 1987 00:00:00 +0530 Mon, 07 May 2018 16:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272532 The court upheld the rejection of account books for a brick manufacturing business due to non-compliance with the law. The estimation of turnover was deemed excessive and lacking evidential basis, leading to a partial allowance of revisions. The court criticized the rejection of the assessee's certificate and directed the matter back to the Sales Tax Tribunal for a fresh determination of turnover based on relevant material and in accordance with the law. The Sales Tax Tribunal was instructed to reconsider the appeals considering the court's observations. Case-Laws VAT and Sales Tax Mon, 30 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272532