https://www.taxtmi.com/caselaws?id=239436 Concurrent findings that the assessee failed to maintain proper books and that inter-State sales were not reflected in the records supported a best judgment assessment of escaped turnover under the Gujarat Value Added Tax Act, 2003. The Court noted that section 35 permits the Commissioner, after notice and inquiry, to determine tax due where turnover has escaped assessment or been under-assessed, and that the estimate was based on seized material, bills, challans and stock position. In the absence of perversity, breach of natural justice or other legal infirmity, the addition to turnover and resulting tax demand did not raise a substantial question of law. The Revenue's assessments were sustained. en-us Thu, 26 Sep 2013 00:00:00 +0530 Fri, 10 Oct 2014 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239436 Concurrent findings that the assessee failed to maintain proper books and that inter-State sales were not reflected in the records supported a best judgment assessment of escaped turnover under the Gujarat Value Added Tax Act, 2003. The Court noted that section 35 permits the Commissioner, after notice and inquiry, to determine tax due where turnover has escaped assessment or been under-assessed, and that the estimate was based on seized material, bills, challans and stock position. In the absence of perversity, breach of natural justice or other legal infirmity, the addition to turnover and resulting tax demand did not raise a substantial question of law. The Revenue's assessments were sustained. Case-Laws VAT and Sales Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239436