https://www.taxtmi.com/caselaws?id=153506 Sales of discarded or unserviceable items arising in the course of a contractor's main business can form taxable ancillary or incidental turnover, and the absence of proof of the place of purchase does not remove that liability. Where no sales tax return is filed at all, the resulting assessment is treated as a best judgment assessment and the statutory penalty provision applies. A claimed bona fide mistake of law does not excuse the original failure to file the return when due, so penalty remains exigible, subject to any reduction already granted. The tax revision cases were dismissed. en-us Wed, 09 Feb 1983 00:00:00 +0530 Wed, 24 Jul 2013 15:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153506 Sales of discarded or unserviceable items arising in the course of a contractor's main business can form taxable ancillary or incidental turnover, and the absence of proof of the place of purchase does not remove that liability. Where no sales tax return is filed at all, the resulting assessment is treated as a best judgment assessment and the statutory penalty provision applies. A claimed bona fide mistake of law does not excuse the original failure to file the return when due, so penalty remains exigible, subject to any reduction already granted. The tax revision cases were dismissed. Case-Laws VAT and Sales Tax Wed, 09 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153506