High Court Rules: Non-Presentation of Books During Survey Insufficient for Best Judgement Assessment Rejection in VAT/Sales Tax.

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....Best Judgement Assessment - rejection of books of accounts - Though the Tribunal has recorded that the books of accounts were duly presented when the show cause notice was given to the assessee, and no discrepancy was found in the same, but non-presentation of the books of accounts at the time of survey cannot be the sole reason for rejection of the books of accounts. - HC....