https://www.taxtmi.com/caselaws?id=154210 Where the assessee was only a dealer, not a manufacturer, and the record did not show that the goods were brought from outside the State, the entire escaped turnover could not be treated as first sales. The authorities were justified in making a reasonable estimate and apportioning the escaped turnover on a 50:50 basis between taxable first sales and exempt second sales, especially since the assessee had not furnished purchase details of the dealers from whom the goods were obtained. The appellate authorities' estimate was supported by the factual matrix and was not arbitrary; the modified assessment and penalty were sustained. en-us Mon, 07 Mar 1983 00:00:00 +0530 Sat, 10 Aug 2013 11:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154210 Where the assessee was only a dealer, not a manufacturer, and the record did not show that the goods were brought from outside the State, the entire escaped turnover could not be treated as first sales. The authorities were justified in making a reasonable estimate and apportioning the escaped turnover on a 50:50 basis between taxable first sales and exempt second sales, especially since the assessee had not furnished purchase details of the dealers from whom the goods were obtained. The appellate authorities' estimate was supported by the factual matrix and was not arbitrary; the modified assessment and penalty were sustained. Case-Laws VAT and Sales Tax Mon, 07 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154210