https://www.taxtmi.com/caselaws?id=164766 The Court ruled that suppression of inter-State purchases allows assessing officers to make best judgment assessments based on reliable materials, rejecting the need to verify all check-post records for additional suppressions. It held that incomplete accounts due to suppression empower officers to estimate turnover under section 17(3) of the Act, overruling previous decisions limiting additions to detected suppressions. The decision emphasized the importance of maintaining complete accounts and remitted the cases for further consideration on other issues, highlighting the impact of suppressed purchases on dealer credibility and accounting reliability. en-us Fri, 11 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164766 The Court ruled that suppression of inter-State purchases allows assessing officers to make best judgment assessments based on reliable materials, rejecting the need to verify all check-post records for additional suppressions. It held that incomplete accounts due to suppression empower officers to estimate turnover under section 17(3) of the Act, overruling previous decisions limiting additions to detected suppressions. The decision emphasized the importance of maintaining complete accounts and remitted the cases for further consideration on other issues, highlighting the impact of suppressed purchases on dealer credibility and accounting reliability. Case-Laws VAT and Sales Tax Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164766