https://www.taxtmi.com/caselaws?id=157178 Best-judgment turnover assessments for 1982-83 and 1983-84 were upheld where the assessee failed to maintain proper books and the estimating authority relied on disclosed expenditure and related outgoings without any jurisdictional error in the method adopted. Withdrawal of composition benefit for 1984-85 could not be sustained because cancellation under the sales tax rules required an independent finding of contravention on fresh material; reliance only on the inspection report, after the alleged offence had already been compounded under section 31, was insufficient. The consequential penalty resting on the same basis was also set aside. en-us Tue, 18 Aug 1992 00:00:00 +0530 Tue, 01 Oct 2013 14:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157178 Best-judgment turnover assessments for 1982-83 and 1983-84 were upheld where the assessee failed to maintain proper books and the estimating authority relied on disclosed expenditure and related outgoings without any jurisdictional error in the method adopted. Withdrawal of composition benefit for 1984-85 could not be sustained because cancellation under the sales tax rules required an independent finding of contravention on fresh material; reliance only on the inspection report, after the alleged offence had already been compounded under section 31, was insufficient. The consequential penalty resting on the same basis was also set aside. Case-Laws VAT and Sales Tax Tue, 18 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157178