https://www.taxtmi.com/caselaws?id=159450 A best judgment sales tax assessment must be based on relevant material and independent application of mind; an estimate with no nexus to the material available is arbitrary and cannot stand. The dealer had not produced accounts, so estimation was permissible, but the Tribunal was found to have affirmed the 1972-73 turnover without independently examining the record for that year. The assessment was therefore not sustained, and the matter was remitted for fresh consideration and rehearing by the Tribunal. en-us Wed, 25 Jul 1990 00:00:00 +0530 Mon, 25 Nov 2013 17:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159450 A best judgment sales tax assessment must be based on relevant material and independent application of mind; an estimate with no nexus to the material available is arbitrary and cannot stand. The dealer had not produced accounts, so estimation was permissible, but the Tribunal was found to have affirmed the 1972-73 turnover without independently examining the record for that year. The assessment was therefore not sustained, and the matter was remitted for fresh consideration and rehearing by the Tribunal. Case-Laws VAT and Sales Tax Wed, 25 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159450