https://www.taxtmi.com/caselaws?id=150594 Reassessment under section 12(8) of the Orissa Sales Tax Act follows the procedure in section 12(5), including notice, hearing and assessment to the assessing officer's best judgment. Where escaped turnover is found because of suppression and the books are rejected, the authority is not limited to adding only the exact amount detected; it may make a reasonable estimate on the material available. The commentary states that this best judgment approach is available even if the original assessment was also made on best judgment. en-us Fri, 01 Jun 1973 00:00:00 +0530 Mon, 20 May 2013 12:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150594 Reassessment under section 12(8) of the Orissa Sales Tax Act follows the procedure in section 12(5), including notice, hearing and assessment to the assessing officer's best judgment. Where escaped turnover is found because of suppression and the books are rejected, the authority is not limited to adding only the exact amount detected; it may make a reasonable estimate on the material available. The commentary states that this best judgment approach is available even if the original assessment was also made on best judgment. Case-Laws VAT and Sales Tax Fri, 01 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150594