https://www.taxtmi.com/caselaws?id=128736 Where the statutory rules permit appointment of more than one appellate authority, a duly appointed Additional Judge (Appeals) is competent to hear sales tax appeals, and a jurisdictional objection on that ground fails. In best judgment assessment, if the assessee does not produce correct accounts or reliable material, the value of closing stock may be used to estimate turnover; a commercial connection between stock and turnover supports application of a turnover multiple, and the estimate will be sustained unless shown to be arbitrary or excessive. The reference was answered against the assessee and the revenue's position was upheld on both questions. en-us Mon, 28 Jan 1963 00:00:00 +0530 Wed, 10 Apr 2013 16:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128736 Where the statutory rules permit appointment of more than one appellate authority, a duly appointed Additional Judge (Appeals) is competent to hear sales tax appeals, and a jurisdictional objection on that ground fails. In best judgment assessment, if the assessee does not produce correct accounts or reliable material, the value of closing stock may be used to estimate turnover; a commercial connection between stock and turnover supports application of a turnover multiple, and the estimate will be sustained unless shown to be arbitrary or excessive. The reference was answered against the assessee and the revenue's position was upheld on both questions. Case-Laws VAT and Sales Tax Mon, 28 Jan 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128736