https://www.taxtmi.com/caselaws?id=264725 A pure question of law based on materials already on record may still be examined even if it was not fully urged before the lower authority, and a fact-finding body can verify whether the factual basis for that contention exists. The notes also explain that under the Kerala Value Added Tax framework, best judgment assessment may extend to all return periods where the authorities establish a pattern of suppression; restriction to a single return period applies only when the irregularity is confined to one period. Repeated excess transport, under-valuation, or a continuing modus operandi may support assessment for the whole period. en-us Fri, 11 Apr 2014 00:00:00 +0530 Wed, 30 Sep 2015 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264725 A pure question of law based on materials already on record may still be examined even if it was not fully urged before the lower authority, and a fact-finding body can verify whether the factual basis for that contention exists. The notes also explain that under the Kerala Value Added Tax framework, best judgment assessment may extend to all return periods where the authorities establish a pattern of suppression; restriction to a single return period applies only when the irregularity is confined to one period. Repeated excess transport, under-valuation, or a continuing modus operandi may support assessment for the whole period. Case-Laws VAT and Sales Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264725