https://www.taxtmi.com/caselaws?id=101499 A statutory opportunity to prove the correctness or completeness of a return under Kerala sales tax law includes the right to meet third-party account material relied on by the department. Where a best judgment assessment is proposed on the basis of entries in other dealers' accounts, the assessee must be allowed to test that material by cross-examination, since the right to "prove" the return extends to legally permissible evidence needed to rebut adverse material. Refusal of requested cross-examination breaches natural justice and invalidates the assessment. en-us Wed, 15 Mar 1972 00:00:00 +0530 Sat, 14 Sep 2013 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101499 A statutory opportunity to prove the correctness or completeness of a return under Kerala sales tax law includes the right to meet third-party account material relied on by the department. Where a best judgment assessment is proposed on the basis of entries in other dealers' accounts, the assessee must be allowed to test that material by cross-examination, since the right to "prove" the return extends to legally permissible evidence needed to rebut adverse material. Refusal of requested cross-examination breaches natural justice and invalidates the assessment. Case-Laws VAT and Sales Tax Wed, 15 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101499