https://www.taxtmi.com/caselaws?id=153338 A best judgment assessment is sustainable where the estimating authority has a reasonable evidentiary basis; the turnover disclosed in the monthly returns broadly supported the estimate, so the assessment was not arbitrary. The assessee also bore the burden of proving that any part of the turnover was not taxable, including the claim that substantial sales were second-dealer transactions. As no supporting material was produced before the assessing or appellate authorities, the entire turnover was rightly treated as taxable and the assessment was maintained in full. en-us Wed, 03 Jun 1981 00:00:00 +0530 Mon, 22 Jul 2013 16:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153338 A best judgment assessment is sustainable where the estimating authority has a reasonable evidentiary basis; the turnover disclosed in the monthly returns broadly supported the estimate, so the assessment was not arbitrary. The assessee also bore the burden of proving that any part of the turnover was not taxable, including the claim that substantial sales were second-dealer transactions. As no supporting material was produced before the assessing or appellate authorities, the entire turnover was rightly treated as taxable and the assessment was maintained in full. Case-Laws VAT and Sales Tax Wed, 03 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153338