Section 8(5) in Kerala General Sales Tax Rules, 1963
(5)For the purpose of determining the turnover on-works contract in accordance with sub-rule (4) above, the assessing authority may accept the accounts of the dealer if the dealer has maintained proper accounts and if no accounts are "maintained or if the accounts maintained by the dealer are found to be unacceptable or in the opinion of the assessing authority, the turnover, cannot be properly deducted from such accounts in accordance with these rules, the assessing authority may determine such turnover to the best of its judgement.
