https://www.taxtmi.com/caselaws?id=291438 Rule 32(21) of the Kerala General Sales Tax Rules, 1963 was treated as a preservation provision, not as conferring any right to withhold account books after four years from the close of the relevant year. If the books are not produced, the assessing authority may proceed on available material and complete the assessment on best judgment. The pending assessments were also not barred by delay, because interim stay orders kept them incomplete and Section 17A of the Kerala General Sales Tax Act, 1963 deemed such assessments alive for completion. The Revenue was therefore entitled to complete the assessments on available records. en-us Tue, 24 Jan 2006 00:00:00 +0530 Tue, 10 Nov 2020 16:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291438 Rule 32(21) of the Kerala General Sales Tax Rules, 1963 was treated as a preservation provision, not as conferring any right to withhold account books after four years from the close of the relevant year. If the books are not produced, the assessing authority may proceed on available material and complete the assessment on best judgment. The pending assessments were also not barred by delay, because interim stay orders kept them incomplete and Section 17A of the Kerala General Sales Tax Act, 1963 deemed such assessments alive for completion. The Revenue was therefore entitled to complete the assessments on available records. Case-Laws VAT and Sales Tax Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291438