https://www.taxtmi.com/caselaws?id=154386 Turnover taxable under section 7-A of the Tamil Nadu General Sales Tax Act may be brought to best judgment assessment under section 12(2) when the dealer's return is incorrect or incomplete. Section 7-A is treated as a charging provision, and section 12(2) applies in general terms to absent, incomplete, or incorrect returns. The term "turnover" in section 12 is read to include taxable turnover under section 7-A, so such turnover is not confined to book figures and may be estimated to prevent leakage and evasion of tax. en-us Wed, 11 Jan 1984 00:00:00 +0530 Mon, 19 Aug 2013 14:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154386 Turnover taxable under section 7-A of the Tamil Nadu General Sales Tax Act may be brought to best judgment assessment under section 12(2) when the dealer's return is incorrect or incomplete. Section 7-A is treated as a charging provision, and section 12(2) applies in general terms to absent, incomplete, or incorrect returns. The term "turnover" in section 12 is read to include taxable turnover under section 7-A, so such turnover is not confined to book figures and may be estimated to prevent leakage and evasion of tax. Case-Laws VAT and Sales Tax Wed, 11 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154386