https://www.taxtmi.com/caselaws?id=127190 Where a dealer filed no return and produced fictitious accounts instead of genuine books, a best-judgment assessment based on the materials available was treated as permissible. In summary proceedings, the taxing authority could rely on prior returns, earlier assessments, local knowledge and other relevant circumstances, provided the estimate was honest and not capricious, vindictive or dishonest. On the facts, there was no reliable basis to show that the assessment lacked proper foundation, and no substantiated material established double or treble assessment on the same sale within the relevant period. The referred questions were therefore treated as not really arising from the record. en-us Tue, 29 Jan 1952 00:00:00 +0530 Thu, 28 Feb 2013 10:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127190 Where a dealer filed no return and produced fictitious accounts instead of genuine books, a best-judgment assessment based on the materials available was treated as permissible. In summary proceedings, the taxing authority could rely on prior returns, earlier assessments, local knowledge and other relevant circumstances, provided the estimate was honest and not capricious, vindictive or dishonest. On the facts, there was no reliable basis to show that the assessment lacked proper foundation, and no substantiated material established double or treble assessment on the same sale within the relevant period. The referred questions were therefore treated as not really arising from the record. Case-Laws VAT and Sales Tax Tue, 29 Jan 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127190