https://www.taxtmi.com/caselaws?id=153090 Best judgment assessment was upheld where inspection slips disclosed actual suppression for a limited period and provided a factual basis to reject the accounts. The estimating authority was not required to prove the exact suppressed turnover, so long as the estimate had a rational nexus with the detected facts and was not arbitrary. Extrapolation of the suppression to earlier fortnights was found not to be illegal or unreasonable, and the assessee's failure to produce further material did not undermine the estimate. en-us Thu, 13 Nov 1980 00:00:00 +0530 Wed, 17 Jul 2013 13:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153090 Best judgment assessment was upheld where inspection slips disclosed actual suppression for a limited period and provided a factual basis to reject the accounts. The estimating authority was not required to prove the exact suppressed turnover, so long as the estimate had a rational nexus with the detected facts and was not arbitrary. Extrapolation of the suppression to earlier fortnights was found not to be illegal or unreasonable, and the assessee's failure to produce further material did not undermine the estimate. Case-Laws VAT and Sales Tax Thu, 13 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153090