https://www.taxtmi.com/caselaws?id=155932 In a best judgment assessment, any material used to estimate turnover must be disclosed to the assessee, with a real opportunity to explain or rebut it. An Inspector's report cannot form the basis of the estimate if it was not confronted to the dealer. The assessment must also bear a rational nexus to the material on record; where undisclosed material is relied on, the estimate loses its evidentiary foundation and becomes arbitrary. The stated principle is that denial of disclosure and rebuttal opportunity vitiates the assessment, and the estimate cannot stand without a reasonable link to the available evidence. en-us Thu, 26 Jul 1990 00:00:00 +0530 Wed, 11 Sep 2013 11:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155932 In a best judgment assessment, any material used to estimate turnover must be disclosed to the assessee, with a real opportunity to explain or rebut it. An Inspector's report cannot form the basis of the estimate if it was not confronted to the dealer. The assessment must also bear a rational nexus to the material on record; where undisclosed material is relied on, the estimate loses its evidentiary foundation and becomes arbitrary. The stated principle is that denial of disclosure and rebuttal opportunity vitiates the assessment, and the estimate cannot stand without a reasonable link to the available evidence. Case-Laws VAT and Sales Tax Thu, 26 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155932