https://www.taxtmi.com/caselaws?id=157614 Under section 12(8) of the Orissa Sales Tax Act, a best judgment assessment in escaped-assessment proceedings is not confined to the exact amount of suppressed turnover detected. Where the detected suppression and surrounding circumstances provide a reasonable foundation, the assessing authority may enhance the estimate for the relevant assessment period, provided the estimate is based on relevant material and reflects an honest, reasonable judgment. The assessment must still account for the nature of the trade, the dealer's conduct, the period of suppression and other relevant circumstances. On the stated facts, the Tribunal's basis for the estimate was accepted and the enhancement was sustained. en-us Tue, 01 Oct 1991 00:00:00 +0530 Tue, 08 Oct 2013 16:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157614 Under section 12(8) of the Orissa Sales Tax Act, a best judgment assessment in escaped-assessment proceedings is not confined to the exact amount of suppressed turnover detected. Where the detected suppression and surrounding circumstances provide a reasonable foundation, the assessing authority may enhance the estimate for the relevant assessment period, provided the estimate is based on relevant material and reflects an honest, reasonable judgment. The assessment must still account for the nature of the trade, the dealer's conduct, the period of suppression and other relevant circumstances. On the stated facts, the Tribunal's basis for the estimate was accepted and the enhancement was sustained. Case-Laws VAT and Sales Tax Tue, 01 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157614