https://www.taxtmi.com/caselaws?id=105317 A best judgment assessment must be made reasonably and cannot rest on surmises. The Supreme Court set aside the impugned order and remanded the sales tax application to the High Court for hearing and disposal on merits, leaving the merits open for consideration without prejudice to either side. en-us Fri, 18 Jan 2002 00:00:00 +0530 Thu, 29 Aug 2013 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105317 A best judgment assessment must be made reasonably and cannot rest on surmises. The Supreme Court set aside the impugned order and remanded the sales tax application to the High Court for hearing and disposal on merits, leaving the merits open for consideration without prejudice to either side. Case-Laws VAT and Sales Tax Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105317