https://www.taxtmi.com/caselaws?id=154073 Failure to register as a dealer, file any return, and produce accounts can justify best judgment assessment under section 12(2) of the Tamil Nadu General Sales Tax Act, 1959, and also attract penalty under section 12(3). The text explains that Rule 15(1) requires an annual return showing total and taxable turnover, while section 12(3) permits penalty in addition to tax assessed where no return is submitted. Authorities cited for cases involving filed returns were distinguished because, here, no return or accounts were produced. The penalty was therefore treated as properly imposed and the Tribunal's cancellation was set aside. en-us Wed, 23 Feb 1983 00:00:00 +0530 Tue, 06 Aug 2013 15:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154073 Failure to register as a dealer, file any return, and produce accounts can justify best judgment assessment under section 12(2) of the Tamil Nadu General Sales Tax Act, 1959, and also attract penalty under section 12(3). The text explains that Rule 15(1) requires an annual return showing total and taxable turnover, while section 12(3) permits penalty in addition to tax assessed where no return is submitted. Authorities cited for cases involving filed returns were distinguished because, here, no return or accounts were produced. The penalty was therefore treated as properly imposed and the Tribunal's cancellation was set aside. Case-Laws VAT and Sales Tax Wed, 23 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154073