https://www.taxtmi.com/caselaws?id=192516 A third-party broker's diary entry could not be treated as proof of the assessee's suppressed turnover unless the Department first connected the entry to the assessee by admissible evidence, such as producing the broker or the alleged purchasers. Correlation of oil-manufacturing turnover with electricity consumption was an accepted method in best judgment assessment, but it did not relieve the Department of its burden to prove suppression. In the absence of such proof, no adverse inference could be drawn merely because the broker was not examined, and the assessee's disclosed turnover could not be enhanced on that basis. en-us Thu, 16 Aug 1979 00:00:00 +0530 Sat, 03 Jun 2017 16:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192516 A third-party broker's diary entry could not be treated as proof of the assessee's suppressed turnover unless the Department first connected the entry to the assessee by admissible evidence, such as producing the broker or the alleged purchasers. Correlation of oil-manufacturing turnover with electricity consumption was an accepted method in best judgment assessment, but it did not relieve the Department of its burden to prove suppression. In the absence of such proof, no adverse inference could be drawn merely because the broker was not examined, and the assessee's disclosed turnover could not be enhanced on that basis. Case-Laws VAT and Sales Tax Thu, 16 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192516