https://www.taxtmi.com/caselaws?id=155524 In a best judgment assessment under the Orissa Sales Tax Act, 1947, the dealer's failure to file returns and the presence of material indicating suppressed transactions justified rejection of the books and estimation of turnover. The dealer bore the burden of supporting the return, and denial of access to seized accounts or cross-examination did not, by itself, establish a breach of natural justice where the case could be proved by other means. The turnover estimate was supported by relevant circumstances, including the dealer's reputation and length of business, and was not shown to be arbitrary, vindictive, or capricious; the assessment should not have been reduced to the returned figures. en-us Thu, 11 Dec 1986 00:00:00 +0530 Thu, 05 Sep 2013 11:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155524 In a best judgment assessment under the Orissa Sales Tax Act, 1947, the dealer's failure to file returns and the presence of material indicating suppressed transactions justified rejection of the books and estimation of turnover. The dealer bore the burden of supporting the return, and denial of access to seized accounts or cross-examination did not, by itself, establish a breach of natural justice where the case could be proved by other means. The turnover estimate was supported by relevant circumstances, including the dealer's reputation and length of business, and was not shown to be arbitrary, vindictive, or capricious; the assessment should not have been reduced to the returned figures. Case-Laws VAT and Sales Tax Thu, 11 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155524