https://www.taxtmi.com/caselaws?id=395899 Suppressed sales turnover detected during inspection may support best judgment estimation of purchase turnover where the dealer fails to prove lawful possession of stock or compliance with prescribed delivery-note requirements for job work movements, and prior compounding proceedings remain only relevant material rather than conclusive proof. The text also states that purchases exceeding the compulsory registration threshold can justify the assessment approach adopted under Section 6(2) of the Kerala Value Added Tax Act, 2003. Special rebate under Section 12 is unavailable to a dealer who was unregistered when the suppression was detected, particularly where the relevant turnover period preceded registration and the statute bars rebate to unregistered dealers. en-us Thu, 04 Jun 2020 00:00:00 +0530 Sat, 13 Jun 2020 09:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395899 Suppressed sales turnover detected during inspection may support best judgment estimation of purchase turnover where the dealer fails to prove lawful possession of stock or compliance with prescribed delivery-note requirements for job work movements, and prior compounding proceedings remain only relevant material rather than conclusive proof. The text also states that purchases exceeding the compulsory registration threshold can justify the assessment approach adopted under Section 6(2) of the Kerala Value Added Tax Act, 2003. Special rebate under Section 12 is unavailable to a dealer who was unregistered when the suppression was detected, particularly where the relevant turnover period preceded registration and the statute bars rebate to unregistered dealers. Case-Laws VAT and Sales Tax Thu, 04 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395899