https://www.taxtmi.com/caselaws?id=128887 Refusal to adjourn the sales tax hearing was treated as a factual matter, not a referable question of law, and no interference was warranted on that ground. In best judgment assessment, the taxing authority could rely on prior returns, earlier assessments, local knowledge, and surrounding circumstances to make an honest and fair estimate. The absence of a prescribed method did not make the estimate arbitrary, and some guesswork was permissible so long as it was not dishonest, vindictive, or capricious. The turnover and deduction estimates were therefore upheld, and the reference was answered against the assessee. en-us Tue, 08 Oct 1963 00:00:00 +0530 Fri, 12 Apr 2013 18:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128887 Refusal to adjourn the sales tax hearing was treated as a factual matter, not a referable question of law, and no interference was warranted on that ground. In best judgment assessment, the taxing authority could rely on prior returns, earlier assessments, local knowledge, and surrounding circumstances to make an honest and fair estimate. The absence of a prescribed method did not make the estimate arbitrary, and some guesswork was permissible so long as it was not dishonest, vindictive, or capricious. The turnover and deduction estimates were therefore upheld, and the reference was answered against the assessee. Case-Laws VAT and Sales Tax Tue, 08 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128887