https://www.taxtmi.com/caselaws?id=127136 Where a dealer's books of account are found unreliable, the taxing authority may reject them and make a best judgment assessment on available material. The assessment is lawful if the authority has jurisdiction to treat the returns or accounts as unacceptable and proceeds on a bona fide estimate. The sufficiency of the material supporting the estimate, including the conclusion on average daily sales, is treated as a question of fact rather than a question of law. The assessment was sustained because the accounts were held to be not genuine and the estimate was based on enquiry, shop observation, stock position, and prior assessment material. en-us Mon, 05 Mar 1951 00:00:00 +0530 Wed, 27 Feb 2013 10:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127136 Where a dealer's books of account are found unreliable, the taxing authority may reject them and make a best judgment assessment on available material. The assessment is lawful if the authority has jurisdiction to treat the returns or accounts as unacceptable and proceeds on a bona fide estimate. The sufficiency of the material supporting the estimate, including the conclusion on average daily sales, is treated as a question of fact rather than a question of law. The assessment was sustained because the accounts were held to be not genuine and the estimate was based on enquiry, shop observation, stock position, and prior assessment material. Case-Laws VAT and Sales Tax Mon, 05 Mar 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127136