https://www.taxtmi.com/caselaws?id=154357 In a best judgment sales tax assessment, suppressed sales entries in the books can provide a rational basis for estimating escaped turnover. Exact proof of the full suppressed turnover is not required; the assessing authority may make a bona fide estimate if it has a reasonable nexus with the detected material and is not arbitrary, vindictive, or capricious. On that basis, an addition to gross turnover exceeding the amount of suppressed sales detected was upheld as valid. en-us Tue, 20 Mar 1984 00:00:00 +0530 Sat, 17 Aug 2013 17:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154357 In a best judgment sales tax assessment, suppressed sales entries in the books can provide a rational basis for estimating escaped turnover. Exact proof of the full suppressed turnover is not required; the assessing authority may make a bona fide estimate if it has a reasonable nexus with the detected material and is not arbitrary, vindictive, or capricious. On that basis, an addition to gross turnover exceeding the amount of suppressed sales detected was upheld as valid. Case-Laws VAT and Sales Tax Tue, 20 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154357