Ex-parte assessment upheld as assessee didn't produce books even after getting several opportunities

CST & VAT : Odisha VAT - Where Assessing Officer initiated reassessment proceedings against assessee and issued on it a notice under section 43 and asked it to appear before him with books of account, since despite a number of opportunities being allowed to produce books of account assessee did not produce same, Assessing Officer was fully justified in passing assessment order ex parte