https://www.taxtmi.com/caselaws?id=104050 Turnover determined from material found during inspection supported a best judgment assessment, because a later return showing the same figure did not convert it into an assessment made on acceptance of the return. Section 14(3) of the Andhra Pradesh General Sales Tax Act, 1957 was applied to permit both best judgment assessment and penalty where the dealer failed to file the return in time or filed it only after inspection. On those facts, the assessment was valid and penalty was leviable. en-us Wed, 17 Apr 1996 00:00:00 +0530 Wed, 04 Sep 2013 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104050 Turnover determined from material found during inspection supported a best judgment assessment, because a later return showing the same figure did not convert it into an assessment made on acceptance of the return. Section 14(3) of the Andhra Pradesh General Sales Tax Act, 1957 was applied to permit both best judgment assessment and penalty where the dealer failed to file the return in time or filed it only after inspection. On those facts, the assessment was valid and penalty was leviable. Case-Laws VAT and Sales Tax Wed, 17 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104050