https://www.taxtmi.com/caselaws?id=158438 Repeated notices, time for objections and adjournments satisfied the statutory requirement of reasonable opportunity under the Andhra Pradesh General Sales Tax Act, 1957, so the assessee could not claim denial of natural justice. On the merits, admitted outside-State purchases of photographic goods, use of C forms for goods not covered by registration, and no convincing explanation of disposal justified an inference of suppressed sales. The best judgment estimate was upheld because it rested on admitted facts and surrounding circumstances, with a rational nexus to the material on record and not on pure guesswork. en-us Mon, 04 Sep 1995 00:00:00 +0530 Mon, 28 Oct 2013 18:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158438 Repeated notices, time for objections and adjournments satisfied the statutory requirement of reasonable opportunity under the Andhra Pradesh General Sales Tax Act, 1957, so the assessee could not claim denial of natural justice. On the merits, admitted outside-State purchases of photographic goods, use of C forms for goods not covered by registration, and no convincing explanation of disposal justified an inference of suppressed sales. The best judgment estimate was upheld because it rested on admitted facts and surrounding circumstances, with a rational nexus to the material on record and not on pure guesswork. Case-Laws VAT and Sales Tax Mon, 04 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158438