https://www.taxtmi.com/caselaws?id=158896 A dealer's accounts may be rejected and best judgment assessment sustained where a pre-assessment notice under the Kerala General Sales Tax Act is served, but no objection or explanation is filed to cure defects in the return. Non-production of original delivery notes, absence of a satisfactory explanation for their loss or destruction, and failure to maintain the prescribed register justified an inference of misuse for unaccounted transport, so the related addition was upheld. The further addition based on detected instances of suppression and unaccounted transport was also supported by material and sustained. The assessment restored by the Tribunal was therefore affirmed. en-us Tue, 30 Jul 1996 00:00:00 +0530 Sat, 09 Nov 2013 11:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158896 A dealer's accounts may be rejected and best judgment assessment sustained where a pre-assessment notice under the Kerala General Sales Tax Act is served, but no objection or explanation is filed to cure defects in the return. Non-production of original delivery notes, absence of a satisfactory explanation for their loss or destruction, and failure to maintain the prescribed register justified an inference of misuse for unaccounted transport, so the related addition was upheld. The further addition based on detected instances of suppression and unaccounted transport was also supported by material and sustained. The assessment restored by the Tribunal was therefore affirmed. Case-Laws VAT and Sales Tax Tue, 30 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158896