https://www.taxtmi.com/caselaws?id=150252 In best judgment assessment, the assessing authority's power to call for records, accounts and information is not confined to the department's case; it may also be used to help the dealer place material in support of its defence. Where a specific request identifies documents needed to show that the dealer was not the first dealer, refusal to summon those materials amounts to denial of the reasonable opportunity required by the proviso to the assessment provision. The assessment was quashed and the matter remitted for fresh consideration after giving an effective opportunity to seek the relevant materials. en-us Mon, 17 Jul 1972 00:00:00 +0530 Fri, 10 May 2013 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150252 In best judgment assessment, the assessing authority's power to call for records, accounts and information is not confined to the department's case; it may also be used to help the dealer place material in support of its defence. Where a specific request identifies documents needed to show that the dealer was not the first dealer, refusal to summon those materials amounts to denial of the reasonable opportunity required by the proviso to the assessment provision. The assessment was quashed and the matter remitted for fresh consideration after giving an effective opportunity to seek the relevant materials. Case-Laws VAT and Sales Tax Mon, 17 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150252