https://www.taxtmi.com/caselaws?id=276405 The rejection of account books was unwarranted where the only basis was a survey finding that gur present in the shop had not yet been entered in the books at the time of inspection. Mere non-entry by 9:35 a.m. did not, by itself, prove false accounts or suppression of sales, because goods received during business hours could ordinarily be recorded later in the day. On that footing, the best judgment assessment could not be sustained, and the matter was remitted for fresh action in accordance with the court's direction. en-us Tue, 26 Jul 1983 00:00:00 +0530 Sat, 10 Nov 2018 10:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276405 The rejection of account books was unwarranted where the only basis was a survey finding that gur present in the shop had not yet been entered in the books at the time of inspection. Mere non-entry by 9:35 a.m. did not, by itself, prove false accounts or suppression of sales, because goods received during business hours could ordinarily be recorded later in the day. On that footing, the best judgment assessment could not be sustained, and the matter was remitted for fresh action in accordance with the court's direction. Case-Laws VAT and Sales Tax Tue, 26 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276405