https://www.taxtmi.com/caselaws?id=414227 Escaped turnover assessments under section 16 of the Tamil Nadu General Sales Tax Act may rest on recovered invoices and other seized material said to indicate suppressed sales, and the factual appraisal of whether that material is truly incriminating is ordinarily left to appellate scrutiny rather than writ interference. The note also states that penalty in escaped turnover proceedings is not sustainable where the assessment is not made on a best judgment basis but proceeds on accounts and seized documents, since the governing provision permits penalty only in the appropriate best judgment context. The surviving tax assessment was left undisturbed, while the penalty portion was excluded from the permissible scope of section 16(2). en-us Fri, 22 Oct 2021 00:00:00 +0530 Mon, 01 Nov 2021 07:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414227 Escaped turnover assessments under section 16 of the Tamil Nadu General Sales Tax Act may rest on recovered invoices and other seized material said to indicate suppressed sales, and the factual appraisal of whether that material is truly incriminating is ordinarily left to appellate scrutiny rather than writ interference. The note also states that penalty in escaped turnover proceedings is not sustainable where the assessment is not made on a best judgment basis but proceeds on accounts and seized documents, since the governing provision permits penalty only in the appropriate best judgment context. The surviving tax assessment was left undisturbed, while the penalty portion was excluded from the permissible scope of section 16(2). Case-Laws VAT and Sales Tax Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414227