1981 (8) TMI 245

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.... determined to the best of judgment. The Tribunal heid that although assessee did not maintain manufacturing account and stock register but from other accounts maintained the disclosure of turnover was reasonable and the sale and purchase being verifiable its account book could not be rejected. 2. In Luxco Electronic v. Commissioner of Sales Tax, 1981 UPTC 36, it has been held by Division Bench....