https://www.taxtmi.com/caselaws?id=277512 In VAT proceedings, liability may be fastened on the registered proprietor where contemporaneous records show the assessee was only a name lender and the supporting documents remain unshaken. In the absence of accounts, turnover may be estimated on a best judgment basis from reliable surrounding materials such as fuel consumption data and third-party records; refusal of cross-examination will not vitiate the assessment where no prejudice is shown and the material is not used to the assessee's detriment. Where suppression of turnover and failure to maintain accounts and file returns are established, a penalty sustained at the tax amount will not be interfered with as excessive. en-us Tue, 04 Oct 2011 00:00:00 +0530 Thu, 06 Dec 2018 13:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277512 In VAT proceedings, liability may be fastened on the registered proprietor where contemporaneous records show the assessee was only a name lender and the supporting documents remain unshaken. In the absence of accounts, turnover may be estimated on a best judgment basis from reliable surrounding materials such as fuel consumption data and third-party records; refusal of cross-examination will not vitiate the assessment where no prejudice is shown and the material is not used to the assessee's detriment. Where suppression of turnover and failure to maintain accounts and file returns are established, a penalty sustained at the tax amount will not be interfered with as excessive. Case-Laws VAT and Sales Tax Tue, 04 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277512