https://www.taxtmi.com/caselaws?id=148554 A notice under Section 14(4) of the Andhra Pradesh General Sales Tax Act was not invalid merely because escaped turnover was inferred from sales observed during a period of watch over the dealer's premises; observed sales could support initiation of escaped-assessment proceedings. However, the 1963 amendment empowering best judgment determination of escaped turnover was substantive, because it affected tax liability itself, and could not apply retrospectively to an earlier assessment year absent express words or necessary implication. The notice, having proceeded on a best judgment basis under the unamended provision, was therefore illegal, and the proceedings were quashed. en-us Tue, 16 Jul 1968 00:00:00 +0530 Tue, 30 Apr 2013 12:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148554 A notice under Section 14(4) of the Andhra Pradesh General Sales Tax Act was not invalid merely because escaped turnover was inferred from sales observed during a period of watch over the dealer's premises; observed sales could support initiation of escaped-assessment proceedings. However, the 1963 amendment empowering best judgment determination of escaped turnover was substantive, because it affected tax liability itself, and could not apply retrospectively to an earlier assessment year absent express words or necessary implication. The notice, having proceeded on a best judgment basis under the unamended provision, was therefore illegal, and the proceedings were quashed. Case-Laws VAT and Sales Tax Tue, 16 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148554