https://www.taxtmi.com/caselaws?id=129026 Section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 was held not to authorise a best judgment assessment for escaped turnover. The provision was distinguished from sub-sections (1) and (3), which expressly permit best judgment assessment, because sub-section (4) is confined to turnover or fee actually established to have escaped assessment or levy after notice and inquiry. Inferential estimates and reassessment by best judgment were therefore outside its scope, and the contrary Madhya Pradesh view was dissented from. en-us Thu, 23 Jul 1964 00:00:00 +0530 Tue, 16 Apr 2013 15:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129026 Section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 was held not to authorise a best judgment assessment for escaped turnover. The provision was distinguished from sub-sections (1) and (3), which expressly permit best judgment assessment, because sub-section (4) is confined to turnover or fee actually established to have escaped assessment or levy after notice and inquiry. Inferential estimates and reassessment by best judgment were therefore outside its scope, and the contrary Madhya Pradesh view was dissented from. Case-Laws VAT and Sales Tax Thu, 23 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129026