https://www.taxtmi.com/caselaws?id=150047 Under Section 14(1) of the Andhra Pradesh General Sales Tax Act, unaccounted way bills can justify an inference of further suppressed turnover, so the authority was not confined to the exact value of those bills. However, best judgment assessment must rest on a genuine enquiry into all relevant factors, including past returns, business records and surrounding circumstances. A flat addition made solely because of three unaccounted way bills, without such enquiry, was held arbitrary and unsustainable. The assessment and the affirming appellate order were quashed, and the matter was remitted for fresh disposal in accordance with law. en-us Fri, 13 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 11:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150047 Under Section 14(1) of the Andhra Pradesh General Sales Tax Act, unaccounted way bills can justify an inference of further suppressed turnover, so the authority was not confined to the exact value of those bills. However, best judgment assessment must rest on a genuine enquiry into all relevant factors, including past returns, business records and surrounding circumstances. A flat addition made solely because of three unaccounted way bills, without such enquiry, was held arbitrary and unsustainable. The assessment and the affirming appellate order were quashed, and the matter was remitted for fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Fri, 13 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150047