https://www.taxtmi.com/caselaws?id=127621 Failure to file returns or produce books of account can justify a best-judgment sales tax assessment where inspection reports and surrounding facts supply a reasonable basis for estimating local turnover. The Bihar Sales Tax Act was also applied to linseed transactions connected with goods in Bihar, because the statutory definition deemed certain in-State contracts to be sales within the taxing territory even if delivery or disposal occurred elsewhere. On the record, despatch entries and railway receipts did not prove that title passed outside Bihar, so the claim of an out-of-State sale was not established. en-us Wed, 27 Mar 1957 00:00:00 +0530 Wed, 13 Mar 2013 11:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127621 Failure to file returns or produce books of account can justify a best-judgment sales tax assessment where inspection reports and surrounding facts supply a reasonable basis for estimating local turnover. The Bihar Sales Tax Act was also applied to linseed transactions connected with goods in Bihar, because the statutory definition deemed certain in-State contracts to be sales within the taxing territory even if delivery or disposal occurred elsewhere. On the record, despatch entries and railway receipts did not prove that title passed outside Bihar, so the claim of an out-of-State sale was not established. Case-Laws VAT and Sales Tax Wed, 27 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127621