https://www.taxtmi.com/caselaws?id=291975 Section 10 of the M.B. Sales Tax Act, 1950 confines escaped-assessment proceedings to turnover that has actually escaped earlier assessment and does not permit reopening of the entire original assessment. The assessing authority may, however, make a best judgment estimate of the escaped turnover where the dealer does not appear or produce account books after notice. In such circumstances, the authority is not required to prove each individual item of escaped turnover or give item-wise rebuttal notice before proceeding on estimation. en-us Thu, 08 Sep 1960 00:00:00 +0530 Thu, 03 Dec 2020 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291975 Section 10 of the M.B. Sales Tax Act, 1950 confines escaped-assessment proceedings to turnover that has actually escaped earlier assessment and does not permit reopening of the entire original assessment. The assessing authority may, however, make a best judgment estimate of the escaped turnover where the dealer does not appear or produce account books after notice. In such circumstances, the authority is not required to prove each individual item of escaped turnover or give item-wise rebuttal notice before proceeding on estimation. Case-Laws VAT and Sales Tax Thu, 08 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291975