https://www.taxtmi.com/caselaws?id=153104 Best judgment assessments under the Orissa Sales Tax Act were upheld because the dealer was given notice, appeared through representatives, the books were examined, and the assessment orders were based on defects in accounts and unexplained discrepancies; a wrong statutory label and stray irrelevant remarks did not by themselves vitiate jurisdiction or fair hearing. In contrast, the Central Sales Tax assessments involving rejection of C forms warranted interference because the defects appeared capable of rectification and the dealer deserved a reasonable further opportunity to produce valid forms. The matter was therefore remitted for fresh consideration on that limited issue. en-us Wed, 09 Apr 1980 00:00:00 +0530 Wed, 17 Jul 2013 15:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153104 Best judgment assessments under the Orissa Sales Tax Act were upheld because the dealer was given notice, appeared through representatives, the books were examined, and the assessment orders were based on defects in accounts and unexplained discrepancies; a wrong statutory label and stray irrelevant remarks did not by themselves vitiate jurisdiction or fair hearing. In contrast, the Central Sales Tax assessments involving rejection of C forms warranted interference because the defects appeared capable of rectification and the dealer deserved a reasonable further opportunity to produce valid forms. The matter was therefore remitted for fresh consideration on that limited issue. Case-Laws VAT and Sales Tax Wed, 09 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153104