https://www.taxtmi.com/caselaws?id=148508 Section 21 of the U.P. Sales Tax Act was interpreted to permit best judgment assessment in reassessment proceedings for escaped turnover. The explanation to the provision was read broadly, so the term "assessment" includes reassessment as well as the original assessment. On that construction, the assessing authority may resort to best judgment even when the initial assessment had accepted the disclosed turnover, because the main provision contemplates both assessment and reassessment of escaped turnover. en-us Wed, 29 Jan 1969 00:00:00 +0530 Mon, 29 Apr 2013 12:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148508 Section 21 of the U.P. Sales Tax Act was interpreted to permit best judgment assessment in reassessment proceedings for escaped turnover. The explanation to the provision was read broadly, so the term "assessment" includes reassessment as well as the original assessment. On that construction, the assessing authority may resort to best judgment even when the initial assessment had accepted the disclosed turnover, because the main provision contemplates both assessment and reassessment of escaped turnover. Case-Laws VAT and Sales Tax Wed, 29 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148508