https://www.taxtmi.com/caselaws?id=274394 Admitted tax for appeal maintainability is the tax shown in the return and accepted by the assessee, not a higher amount later assessed because a concessional rate was denied for failure to file the prescribed declaration form. A statutory change in the proviso to Section 9(1) affected only the method of computation and did not convert the assessed tax into admitted tax. The document also states that account books cannot be upheld on a general presumption that inter-State sales are not suppressed; the revisional authority must base such a finding on evidence, and the matter should be decided on merits. en-us Thu, 10 Jan 1980 00:00:00 +0530 Sat, 11 Aug 2018 10:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274394 Admitted tax for appeal maintainability is the tax shown in the return and accepted by the assessee, not a higher amount later assessed because a concessional rate was denied for failure to file the prescribed declaration form. A statutory change in the proviso to Section 9(1) affected only the method of computation and did not convert the assessed tax into admitted tax. The document also states that account books cannot be upheld on a general presumption that inter-State sales are not suppressed; the revisional authority must base such a finding on evidence, and the matter should be decided on merits. Case-Laws VAT and Sales Tax Thu, 10 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274394