https://www.taxtmi.com/caselaws?id=144134 A best judgment assessment under the Punjab General Sales Tax Act was upheld where the dealer had filed returns, produced account books and was heard, but the Assessing Authority relied on relevant material such as unaccounted sales, test purchases, past suppression and disclosed turnover. The assessment was treated as one under section 11(3), supported by evidence and surrounding circumstances rather than suspicion or arbitrariness, and therefore was justified in law and within jurisdiction. Because the assessment fell under section 11(3), the limitation issue raised on the third referred question did not arise. en-us Tue, 18 Jan 1966 00:00:00 +0530 Sat, 20 Apr 2013 10:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144134 A best judgment assessment under the Punjab General Sales Tax Act was upheld where the dealer had filed returns, produced account books and was heard, but the Assessing Authority relied on relevant material such as unaccounted sales, test purchases, past suppression and disclosed turnover. The assessment was treated as one under section 11(3), supported by evidence and surrounding circumstances rather than suspicion or arbitrariness, and therefore was justified in law and within jurisdiction. Because the assessment fell under section 11(3), the limitation issue raised on the third referred question did not arise. Case-Laws VAT and Sales Tax Tue, 18 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144134