https://www.taxtmi.com/caselaws?id=127658 A best judgment sales tax assessment based on estimated turnover was upheld because the estimate rested on relevant material, including purchases of mutton and the absence of evidence on other meal ingredients, rather than mere conjecture. The proviso to section 3(1)(b) of the Andhra Sales Tax Act was also sustained because the classification of dealers by goods sold, place of sale, and turnover had an intelligible differentia and a rational nexus with equitable tax apportionment and efficient revenue collection. The court held that taxation classifications receive wider latitude and are presumed valid unless clearly shown to be arbitrary. en-us Fri, 16 Nov 1956 00:00:00 +0530 Wed, 13 Mar 2013 18:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127658 A best judgment sales tax assessment based on estimated turnover was upheld because the estimate rested on relevant material, including purchases of mutton and the absence of evidence on other meal ingredients, rather than mere conjecture. The proviso to section 3(1)(b) of the Andhra Sales Tax Act was also sustained because the classification of dealers by goods sold, place of sale, and turnover had an intelligible differentia and a rational nexus with equitable tax apportionment and efficient revenue collection. The court held that taxation classifications receive wider latitude and are presumed valid unless clearly shown to be arbitrary. Case-Laws VAT and Sales Tax Fri, 16 Nov 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127658