https://www.taxtmi.com/caselaws?id=146236 A best judgment sales tax assessment must rest on relevant material and a fair estimate; it cannot be sustained on bare suspicion, conjecture, or extrapolation from isolated check-post declarations. The assessing authority relied only on declarations from two dates and assumed, without evidence, that similar quantities were transported weekly throughout the year. That approach was held arbitrary and unsupported by material. The existence of an alternative remedy did not bar interference where the assessment was fundamentally vitiated by absence of evidence and unfair process. The assessment was quashed in writ jurisdiction. en-us Tue, 20 Sep 1966 00:00:00 +0530 Tue, 23 Apr 2013 17:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=146236 A best judgment sales tax assessment must rest on relevant material and a fair estimate; it cannot be sustained on bare suspicion, conjecture, or extrapolation from isolated check-post declarations. The assessing authority relied only on declarations from two dates and assumed, without evidence, that similar quantities were transported weekly throughout the year. That approach was held arbitrary and unsupported by material. The existence of an alternative remedy did not bar interference where the assessment was fundamentally vitiated by absence of evidence and unfair process. The assessment was quashed in writ jurisdiction. Case-Laws VAT and Sales Tax Tue, 20 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146236