https://www.taxtmi.com/caselaws?id=154854 Assessment and penalty orders remained valid because repeated notices, appearances, adjournments, and service on the business manager established adequate opportunity, while the assessee failed to provide explanations. Penalties for non-furnishing of returns and concealment of turnover operated independently and could be imposed together in a best judgment assessment. Transport charges were properly included in taxable turnover because the account records did not substantiate separate freight billing and the assessee did not produce bill books to prove exclusion from the sale price. The writ petition failed, and the assessment and penalty orders were sustained with costs. en-us Tue, 18 Feb 1986 00:00:00 +0530 Tue, 27 Aug 2013 17:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154854 Assessment and penalty orders remained valid because repeated notices, appearances, adjournments, and service on the business manager established adequate opportunity, while the assessee failed to provide explanations. Penalties for non-furnishing of returns and concealment of turnover operated independently and could be imposed together in a best judgment assessment. Transport charges were properly included in taxable turnover because the account records did not substantiate separate freight billing and the assessee did not produce bill books to prove exclusion from the sale price. The writ petition failed, and the assessment and penalty orders were sustained with costs. Case-Laws VAT and Sales Tax Tue, 18 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154854