https://www.taxtmi.com/caselaws?id=161552 A best judgment assessment under the Assam General Sales Tax Act was upheld because the dealer had been told the proposed turnover basis, given opportunities to respond, and the returns appeared incomplete and unsatisfactory. The assessment was therefore not vitiated by any breach of fairness or failure to consider the returns. The penalty under section 23 was not sustained, however, because the order imposed the maximum penalty without identifying the specific statutory clause invoked or giving proper reasons. The penalty matter was remanded for fresh decision after hearing the dealer. en-us Thu, 16 Jan 2003 00:00:00 +0530 Fri, 31 Jan 2014 16:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161552 A best judgment assessment under the Assam General Sales Tax Act was upheld because the dealer had been told the proposed turnover basis, given opportunities to respond, and the returns appeared incomplete and unsatisfactory. The assessment was therefore not vitiated by any breach of fairness or failure to consider the returns. The penalty under section 23 was not sustained, however, because the order imposed the maximum penalty without identifying the specific statutory clause invoked or giving proper reasons. The penalty matter was remanded for fresh decision after hearing the dealer. Case-Laws VAT and Sales Tax Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161552