https://www.taxtmi.com/caselaws?id=128014 A best judgment assessment under the Hyderabad General Sales Tax Rules must be founded on reasonable enquiry and disclosed material, not on unexplained conjecture. The assessing order should state the basis for fixing turnover and tax so the assessee can understand and challenge the estimate; where the order fails to disclose that basis, the assessment is vulnerable and may be quashed with a direction for reassessment in accordance with law. en-us Tue, 22 Dec 1959 00:00:00 +0530 Mon, 25 Mar 2013 17:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128014 A best judgment assessment under the Hyderabad General Sales Tax Rules must be founded on reasonable enquiry and disclosed material, not on unexplained conjecture. The assessing order should state the basis for fixing turnover and tax so the assessee can understand and challenge the estimate; where the order fails to disclose that basis, the assessment is vulnerable and may be quashed with a direction for reassessment in accordance with law. Case-Laws VAT and Sales Tax Tue, 22 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128014