https://www.taxtmi.com/caselaws?id=377061 Turnover estimation for a restaurant dealer under the Tamil Nadu Value Added Tax Act was discussed as unreliable when based only on one day's sales, because daily restaurant sales can vary materially and a single inspection day does not provide a safe basis for annual turnover assessment. The text also notes that where detailed objections are filed and personal hearing is sought, an assessment order must address those objections and afford an effective hearing; failure to do so amounts to breach of natural justice. On that basis, the impugned assessment was set aside and the matter remanded for fresh consideration after hearing the assessee. en-us Tue, 05 Mar 2019 00:00:00 +0530 Fri, 22 Mar 2019 06:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377061 Turnover estimation for a restaurant dealer under the Tamil Nadu Value Added Tax Act was discussed as unreliable when based only on one day's sales, because daily restaurant sales can vary materially and a single inspection day does not provide a safe basis for annual turnover assessment. The text also notes that where detailed objections are filed and personal hearing is sought, an assessment order must address those objections and afford an effective hearing; failure to do so amounts to breach of natural justice. On that basis, the impugned assessment was set aside and the matter remanded for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377061