https://www.taxtmi.com/caselaws?id=148630 A best judgment reassessment of escaped turnover under section 12-A of the Mysore Sales Tax Act must rest on disclosed material and a rational basis. Although some guess-work is permitted, the assessing authority cannot sustain an enhanced assessment on an unsupported apportionment of electricity consumption to the oil-mill business without explaining why the dealer's contrary explanation was rejected. The authority must first establish a basis for concluding that turnover escaped assessment, and the burden does not shift to the dealer to disprove an unreasoned estimate. The reassessment was therefore unsustainable and was rightly set aside. en-us Sun, 14 Jan 1968 00:00:00 +0530 Wed, 01 May 2013 14:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148630 A best judgment reassessment of escaped turnover under section 12-A of the Mysore Sales Tax Act must rest on disclosed material and a rational basis. Although some guess-work is permitted, the assessing authority cannot sustain an enhanced assessment on an unsupported apportionment of electricity consumption to the oil-mill business without explaining why the dealer's contrary explanation was rejected. The authority must first establish a basis for concluding that turnover escaped assessment, and the burden does not shift to the dealer to disprove an unreasoned estimate. The reassessment was therefore unsustainable and was rightly set aside. Case-Laws VAT and Sales Tax Sun, 14 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148630