https://www.taxtmi.com/caselaws?id=148305 Best judgment assessment of turnover under the Mysore Sales Tax Act was invalid because it rested on inadequate material: the notebook showed only small pencil entries, the later discovery of workmen did not support a higher estimate, and absence of accounts alone could not justify an of concealed turnover. The inference that the assessee carried on timber, firewood and furniture business was also unsustainable, as it was based only on a statement attributed to the son and no evidence established that the activity was joint family business or otherwise attributable to the assessee. The assessment orders were set aside for want of legally sufficient evidence. en-us Wed, 19 Jul 1967 00:00:00 +0530 Thu, 25 Apr 2013 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148305 Best judgment assessment of turnover under the Mysore Sales Tax Act was invalid because it rested on inadequate material: the notebook showed only small pencil entries, the later discovery of workmen did not support a higher estimate, and absence of accounts alone could not justify an of concealed turnover. The inference that the assessee carried on timber, firewood and furniture business was also unsustainable, as it was based only on a statement attributed to the son and no evidence established that the activity was joint family business or otherwise attributable to the assessee. The assessment orders were set aside for want of legally sufficient evidence. Case-Laws VAT and Sales Tax Wed, 19 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148305