https://www.taxtmi.com/caselaws?id=159518 The High Court dismissed the revision petition challenging the rejection of a sales tax return and assessment based on best judgment for a restaurant business. The court upheld the assessing authority's method of estimating turnover, which was disclosed to the assessee, emphasizing the rationality of determining turnover based on consumption of commodities. The court found no merit in the petitioner's arguments against the additions made by the assessing authority, distinguishing the case from previous decisions. Ultimately, the court affirmed the assessment based on best judgment, highlighting the importance of transparency and rationality in turnover determination for sales tax purposes. en-us Thu, 13 Sep 1990 00:00:00 +0530 Tue, 26 Nov 2013 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159518 The High Court dismissed the revision petition challenging the rejection of a sales tax return and assessment based on best judgment for a restaurant business. The court upheld the assessing authority's method of estimating turnover, which was disclosed to the assessee, emphasizing the rationality of determining turnover based on consumption of commodities. The court found no merit in the petitioner's arguments against the additions made by the assessing authority, distinguishing the case from previous decisions. Ultimately, the court affirmed the assessment based on best judgment, highlighting the importance of transparency and rationality in turnover determination for sales tax purposes. Case-Laws VAT and Sales Tax Thu, 13 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159518