https://www.taxtmi.com/caselaws?id=150695 Reopening of a U.P. Sales Tax assessment was upheld where search materials, including seized papers, loose sheets and account books, disclosed suppressed turnover and double sets of accounts, giving reason to believe that income had escaped assessment. No breach of natural justice arose because the material actually relied on, namely the survey report and the assessee's sworn statement, had been supplied; the Special Investigation Branch letter was not the basis of assessment. Rejection of the books and best judgment assessment were justified on the evidence of suppression. The turnover estimate for both years was sustained because it rested on relevant material and a rational nexus, and was not arbitrary. en-us Fri, 19 Apr 1974 00:00:00 +0530 Tue, 21 May 2013 14:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150695 Reopening of a U.P. Sales Tax assessment was upheld where search materials, including seized papers, loose sheets and account books, disclosed suppressed turnover and double sets of accounts, giving reason to believe that income had escaped assessment. No breach of natural justice arose because the material actually relied on, namely the survey report and the assessee's sworn statement, had been supplied; the Special Investigation Branch letter was not the basis of assessment. Rejection of the books and best judgment assessment were justified on the evidence of suppression. The turnover estimate for both years was sustained because it rested on relevant material and a rational nexus, and was not arbitrary. Case-Laws VAT and Sales Tax Fri, 19 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150695