https://www.taxtmi.com/caselaws?id=159444 Best judgment assessment under the Kerala General Sales Tax Act was sustained where inspection reports disclosed unaccounted purchases, stock shortages and secret records indicating suppression. The assessee's claim of second-sale status failed because it did not discharge the burden under section 12 to show that the disputed transactions were not taxable. An earlier decision was distinguished as involving only shortage, whereas the present record showed both unaccounted purchases and sales. The Tribunal's finding that the accounts were unreliable and that the turnover additions were reasonable was supported by the material on record. en-us Fri, 14 Jul 1995 00:00:00 +0530 Mon, 25 Nov 2013 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159444 Best judgment assessment under the Kerala General Sales Tax Act was sustained where inspection reports disclosed unaccounted purchases, stock shortages and secret records indicating suppression. The assessee's claim of second-sale status failed because it did not discharge the burden under section 12 to show that the disputed transactions were not taxable. An earlier decision was distinguished as involving only shortage, whereas the present record showed both unaccounted purchases and sales. The Tribunal's finding that the accounts were unreliable and that the turnover additions were reasonable was supported by the material on record. Case-Laws VAT and Sales Tax Fri, 14 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159444