https://www.taxtmi.com/caselaws?id=148665 Under reassessment under the Bombay Sales Tax Act, 1953, third-party books and angadia records could be used as probative material where the assessee had notice and an opportunity to respond, and the absence of cross-examination on these facts did not amount to a denial of natural justice. Where returns and books were found unreliable, the authority could make a best judgment estimate of suppressed turnover, provided the estimate rested on relevant material and had a reasonable nexus to that material. The estimate based on detected suppression and external records was therefore treated as permissible. en-us Mon, 01 Jul 1968 00:00:00 +0530 Wed, 01 May 2013 16:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148665 Under reassessment under the Bombay Sales Tax Act, 1953, third-party books and angadia records could be used as probative material where the assessee had notice and an opportunity to respond, and the absence of cross-examination on these facts did not amount to a denial of natural justice. Where returns and books were found unreliable, the authority could make a best judgment estimate of suppressed turnover, provided the estimate rested on relevant material and had a reasonable nexus to that material. The estimate based on detected suppression and external records was therefore treated as permissible. Case-Laws VAT and Sales Tax Mon, 01 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148665