https://www.taxtmi.com/caselaws?id=156154 Section 7-B of the Tamil Nadu Entertainments Tax Act, 1939 applied to tax payable under section 5-A through the incorporation effected by section 5-C(3), so the reassessment was within jurisdiction. On merits, inspection material and electricity consumption figures, when compared with the proprietor's lower returned number of shows and left unexplained, were sufficient to doubt the returns and justify escaped assessment. The court held that such material supported best judgment reassessment, and the challenge to the assessment failed. en-us Wed, 16 Sep 1987 00:00:00 +0530 Sat, 14 Sep 2013 12:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156154 Section 7-B of the Tamil Nadu Entertainments Tax Act, 1939 applied to tax payable under section 5-A through the incorporation effected by section 5-C(3), so the reassessment was within jurisdiction. On merits, inspection material and electricity consumption figures, when compared with the proprietor's lower returned number of shows and left unexplained, were sufficient to doubt the returns and justify escaped assessment. The court held that such material supported best judgment reassessment, and the challenge to the assessment failed. Case-Laws VAT and Sales Tax Wed, 16 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156154