https://www.taxtmi.com/caselaws?id=156324 Where an assessee failed to file the prescribed return, the assessing authority could make a best judgment assessment under section 10(1)(b) of the Rajasthan Sales Tax Act, 1954 after such enquiry as considered necessary. The provision was not displaced by section 12, and assessment was not confined to that section or its limitation period in such circumstances. The Tribunal erred in treating the assessment as available only under section 12 and in holding it time-barred. The assessment under section 10(1)(b) was therefore sustainable, and the contrary view was set aside. en-us Thu, 15 Nov 1990 00:00:00 +0530 Wed, 18 Sep 2013 15:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156324 Where an assessee failed to file the prescribed return, the assessing authority could make a best judgment assessment under section 10(1)(b) of the Rajasthan Sales Tax Act, 1954 after such enquiry as considered necessary. The provision was not displaced by section 12, and assessment was not confined to that section or its limitation period in such circumstances. The Tribunal erred in treating the assessment as available only under section 12 and in holding it time-barred. The assessment under section 10(1)(b) was therefore sustainable, and the contrary view was set aside. Case-Laws VAT and Sales Tax Thu, 15 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156324