https://www.taxtmi.com/caselaws?id=148687 A best judgment assessment under the Bihar Sales Tax Act must rest on material and not on mere suspicion or arbitrariness. Where the books of account are rejected, the assessing authority may estimate turnover, and an ad hoc increase is sustainable if supported by evidence such as duplicate accounts and suppressed consignments. On the facts noted, the turnover enhancement was justified, although two railway consignments were found not to have been received and the precise proportionate adjustment was left to the assessing authorities. en-us Tue, 19 Aug 1969 00:00:00 +0530 Thu, 02 May 2013 11:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148687 A best judgment assessment under the Bihar Sales Tax Act must rest on material and not on mere suspicion or arbitrariness. Where the books of account are rejected, the assessing authority may estimate turnover, and an ad hoc increase is sustainable if supported by evidence such as duplicate accounts and suppressed consignments. On the facts noted, the turnover enhancement was justified, although two railway consignments were found not to have been received and the precise proportionate adjustment was left to the assessing authorities. Case-Laws VAT and Sales Tax Tue, 19 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148687