https://www.taxtmi.com/caselaws?id=148627 Best judgment assessment cannot be based on suspicion, conjecture, or a small unexplained uplift in turnover without material showing that the accounts are unreliable; the turnover enhancement was therefore unjustified. Repeated failure to file returns, non-compliance with directions for monthly returns, and non-deposit of collected tax brought the assessee within the penalty provision, and the penalty imposed within the statutory ceiling was upheld. Where a concession for sales to Government departments depends on supporting certificates, but no Act or rule bars their production in appeal, the appellate authority may admit the certificates and allow the concessional rate; the denial of relief on that ground was rejected. en-us Fri, 06 Sep 1968 00:00:00 +0530 Wed, 01 May 2013 14:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148627 Best judgment assessment cannot be based on suspicion, conjecture, or a small unexplained uplift in turnover without material showing that the accounts are unreliable; the turnover enhancement was therefore unjustified. Repeated failure to file returns, non-compliance with directions for monthly returns, and non-deposit of collected tax brought the assessee within the penalty provision, and the penalty imposed within the statutory ceiling was upheld. Where a concession for sales to Government departments depends on supporting certificates, but no Act or rule bars their production in appeal, the appellate authority may admit the certificates and allow the concessional rate; the denial of relief on that ground was rejected. Case-Laws VAT and Sales Tax Fri, 06 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148627