https://www.taxtmi.com/caselaws?id=159609 Service of notice was treated as duly effected where repeated notices were issued, service was avoided, registered post was returned with endorsements of refusal, and the record was supported by other modes of service and surrounding materials; the objection that the postal endorsement did not name the addressee was rejected. A best judgment estimate of turnover was upheld because it had a material basis, being supported by enquiry reports, spot verification, and examination of local persons, and was therefore not arbitrary or unsupported by evidence. The questions were answered in favour of the Revenue. en-us Fri, 17 Jul 1992 00:00:00 +0530 Thu, 28 Nov 2013 14:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159609 Service of notice was treated as duly effected where repeated notices were issued, service was avoided, registered post was returned with endorsements of refusal, and the record was supported by other modes of service and surrounding materials; the objection that the postal endorsement did not name the addressee was rejected. A best judgment estimate of turnover was upheld because it had a material basis, being supported by enquiry reports, spot verification, and examination of local persons, and was therefore not arbitrary or unsupported by evidence. The questions were answered in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 17 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159609