Best judgment assessment on escaped turnover sustained where corroborative material supported the tax demand and no new issue was shown.

Best judgment assessment of escaped turnover under Section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 was sustained where the assessing authority relied on check-post extracts and other corroborative material. The revision failed because the challenge had already been rejected in a prior Division Bench decision arising from connected revisions, and no distinguishable question was shown in the present matter. The assessment and appellate orders were therefore left undisturbed.

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Issues: Whether the best judgment assessment on escaped turnover for the assessment year 1991-92 warranted interference in revision.

Analysis: The assessment was made under Section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957, on the basis of materials including check-post extracts and other corroborative material. The same challenge had already been considered and rejected in a prior Division Bench decision arising from connected revisions, and the present revision raised no distinguishable question.

Conclusion: The revision was dismissed and the assessment and appellate orders were left undisturbed.

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