https://www.taxtmi.com/caselaws?id=150075 Failure to file a turnover return within time permitted the assessing authority to make a best judgment assessment under section 7(3) read with rule 41(5) of the U.P. Sales Tax Rules. Although section 21 deals with escaped assessment, the statutory scheme was treated as analogous to provisions under which non-filing could justify either best judgment assessment or escaped assessment, depending on the Act. On that reasoning, the assessment made after default in filing the return was within jurisdiction under section 7(3) and could not be characterised as an assessment under section 21. en-us Thu, 21 May 1970 00:00:00 +0530 Wed, 08 May 2013 15:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150075 Failure to file a turnover return within time permitted the assessing authority to make a best judgment assessment under section 7(3) read with rule 41(5) of the U.P. Sales Tax Rules. Although section 21 deals with escaped assessment, the statutory scheme was treated as analogous to provisions under which non-filing could justify either best judgment assessment or escaped assessment, depending on the Act. On that reasoning, the assessment made after default in filing the return was within jurisdiction under section 7(3) and could not be characterised as an assessment under section 21. Case-Laws VAT and Sales Tax Thu, 21 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150075