https://www.taxtmi.com/caselaws?id=157484 Inspection materials may be used in a best judgment assessment only if they are gathered and relied on in compliance with the mandatory procedure under clause (12) of rule 34 of the Kerala General Sales Tax Rules. The High Court treated that procedure as a safeguard against arbitrary use of shop-inspection material and noted that no statement of facts or list of goods and particulars collected during inspection was furnished to the assessee. As the prescribed procedure was not followed, the materials could not validly sustain the assessment, and the assessment was held not to be in accordance with law. en-us Thu, 20 Jun 1991 00:00:00 +0530 Mon, 07 Oct 2013 10:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157484 Inspection materials may be used in a best judgment assessment only if they are gathered and relied on in compliance with the mandatory procedure under clause (12) of rule 34 of the Kerala General Sales Tax Rules. The High Court treated that procedure as a safeguard against arbitrary use of shop-inspection material and noted that no statement of facts or list of goods and particulars collected during inspection was furnished to the assessee. As the prescribed procedure was not followed, the materials could not validly sustain the assessment, and the assessment was held not to be in accordance with law. Case-Laws VAT and Sales Tax Thu, 20 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157484