https://www.taxtmi.com/caselaws?id=127437 In a best judgment sales tax assessment, the assessing authority may examine relevant commercial records beyond the dealer's account books, including third-party material, where the return appears incorrect or incomplete. Natural justice is satisfied if the assessee is informed of the material relied on and given a fair opportunity to meet it; the officer need not disclose confidential sources or necessarily examine third parties or merchants. Procedure under rules 8 and 9 is substantially complied with when the dealer is called upon to produce accounts and explain discrepancies through meaningful notice and opportunity. On that basis, the turnover estimate was treated as valid and the assessments were upheld as lawful. en-us Thu, 20 Oct 1955 00:00:00 +0530 Sat, 09 Mar 2013 09:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127437 In a best judgment sales tax assessment, the assessing authority may examine relevant commercial records beyond the dealer's account books, including third-party material, where the return appears incorrect or incomplete. Natural justice is satisfied if the assessee is informed of the material relied on and given a fair opportunity to meet it; the officer need not disclose confidential sources or necessarily examine third parties or merchants. Procedure under rules 8 and 9 is substantially complied with when the dealer is called upon to produce accounts and explain discrepancies through meaningful notice and opportunity. On that basis, the turnover estimate was treated as valid and the assessments were upheld as lawful. Case-Laws VAT and Sales Tax Thu, 20 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127437