https://www.taxtmi.com/caselaws?id=383196 In fiscal assessments under the Tamil Nadu VAT regime, a dealer's failure to file Form WW and produce called-for records, including stock and transport documents, supports a best judgment assessment under Section 22(4) where the estimate is a rational approximation with a nexus to available material. The note also states that writ interference is ordinarily declined when an efficacious statutory appeal exists under Section 51, especially in tax matters where the alternate remedy rule applies with greater rigour. The availability of appeal, including resort to delay condonation and exclusion of time, leaves the assessee to pursue the statutory remedy. en-us Fri, 05 Jul 2019 00:00:00 +0530 Fri, 19 Jul 2019 07:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383196 In fiscal assessments under the Tamil Nadu VAT regime, a dealer's failure to file Form WW and produce called-for records, including stock and transport documents, supports a best judgment assessment under Section 22(4) where the estimate is a rational approximation with a nexus to available material. The note also states that writ interference is ordinarily declined when an efficacious statutory appeal exists under Section 51, especially in tax matters where the alternate remedy rule applies with greater rigour. The availability of appeal, including resort to delay condonation and exclusion of time, leaves the assessee to pursue the statutory remedy. Case-Laws VAT and Sales Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383196