1978 (5) TMI 109

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....ring the year 1966-67. It disclosed a turnover of Rs. 12,437.00 for purposes of taxation under the Central Sales Tax Act. This was enhanced to Rs. 2,12,437 after the Sales Tax Officer had rejected the account books. On appeal, it was reduced to Rs. 1,12,437.00. After the revision filed against this order failed, the Additional Judge (Revisions), Sales Tax, in pursuance of the direction issued by t....

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.... could be made. We are unable to accept this argument. Once the account books were rejected, the Sales Tax Officer had to make an estimate of the turnover. The estimate has undoubtedly to be made on some relevant material, but as a matter of necessity there is always an element of guesswork in an estimate. In the present case, as the suppressed sale of the assessee for one day alone amounted to Rs....