https://www.taxtmi.com/caselaws?id=164436 Best judgment assessment under the Bihar Finance Act was upheld where the assessee failed to file returns and produce supporting records despite repeated opportunities; the resulting findings were treated as factual and not amenable to reappraisal in writ jurisdiction. The plea that a sub-contractor in a works contract was not liable because the main contractor had already paid tax also failed, because no material was produced to show that the same turnover had been taxed in another person's hands or that the petitioner was excluded from liability. The assessment orders were sustained and no relief was granted. en-us Fri, 05 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164436 Best judgment assessment under the Bihar Finance Act was upheld where the assessee failed to file returns and produce supporting records despite repeated opportunities; the resulting findings were treated as factual and not amenable to reappraisal in writ jurisdiction. The plea that a sub-contractor in a works contract was not liable because the main contractor had already paid tax also failed, because no material was produced to show that the same turnover had been taxed in another person's hands or that the petitioner was excluded from liability. The assessment orders were sustained and no relief was granted. Case-Laws VAT and Sales Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164436