https://www.taxtmi.com/caselaws?id=156010 An assessment under section 9(3) of the Tripura Sales Tax Act must be made on the basis of material on record after the dealer is given a real and reasonable opportunity to produce evidence and meet adverse material. The assessing authority acts quasi-judicially and must comply with natural justice, including audi alteram partem; if books are rejected, any estimate of turnover must still have an evidentiary foundation and the basis of the figure adopted must be disclosed. An assessment based on suspicion, conjecture, or unsupported guesswork is invalid, and the challenged assessment was held to be vitiated for denial of opportunity and absence of supporting material. en-us Wed, 16 Aug 1989 00:00:00 +0530 Wed, 11 Sep 2013 18:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156010 An assessment under section 9(3) of the Tripura Sales Tax Act must be made on the basis of material on record after the dealer is given a real and reasonable opportunity to produce evidence and meet adverse material. The assessing authority acts quasi-judicially and must comply with natural justice, including audi alteram partem; if books are rejected, any estimate of turnover must still have an evidentiary foundation and the basis of the figure adopted must be disclosed. An assessment based on suspicion, conjecture, or unsupported guesswork is invalid, and the challenged assessment was held to be vitiated for denial of opportunity and absence of supporting material. Case-Laws VAT and Sales Tax Wed, 16 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156010