https://www.taxtmi.com/caselaws?id=127657 Reasonable opportunity before best judgment assessment under section 12(2)(b) was required where the return appeared incorrect or incomplete, but the assessment was not vitiated because the disclosed turnover was accepted and no prejudice was shown. Deduction under rule 20(2) for coconut or groundnut oil manufacture was available only to a dealer who had applied for and obtained manufacturer registration at the relevant time; later registration did not qualify the assessee, so the deduction was unavailable. Filing monthly returns did not by itself entitle the assessee to assessment under rule 17, because that method depended on a valid election and compliance with its conditions; the annual assessment therefore could not be disturbed on that basis. en-us Fri, 04 Jan 1957 00:00:00 +0530 Sat, 27 Jul 2013 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127657 Reasonable opportunity before best judgment assessment under section 12(2)(b) was required where the return appeared incorrect or incomplete, but the assessment was not vitiated because the disclosed turnover was accepted and no prejudice was shown. Deduction under rule 20(2) for coconut or groundnut oil manufacture was available only to a dealer who had applied for and obtained manufacturer registration at the relevant time; later registration did not qualify the assessee, so the deduction was unavailable. Filing monthly returns did not by itself entitle the assessee to assessment under rule 17, because that method depended on a valid election and compliance with its conditions; the annual assessment therefore could not be disturbed on that basis. Case-Laws VAT and Sales Tax Fri, 04 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127657