https://www.taxtmi.com/caselaws?id=437121 A best judgment assessment under the Odisha Sales Tax Act cannot stand unless the Revenue first shows proved material linking liability to the period assessed and gives a reasonable opportunity of hearing. Mere stock, cash, a weighing machine, or an uncorroborated statement was insufficient to prove suppression of sales, and the assessments based on presumption were unsustainable. Material found in an August 2004 inspection also could not be projected to earlier assessment years without proof of its relevance to each year. The appellate affirmation was held legally erroneous, the assessments and orders were quashed, and the matter was remitted for fresh assessment in accordance with law and natural justice. en-us Tue, 25 Apr 2023 00:00:00 +0530 Mon, 11 Aug 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437121 A best judgment assessment under the Odisha Sales Tax Act cannot stand unless the Revenue first shows proved material linking liability to the period assessed and gives a reasonable opportunity of hearing. Mere stock, cash, a weighing machine, or an uncorroborated statement was insufficient to prove suppression of sales, and the assessments based on presumption were unsustainable. Material found in an August 2004 inspection also could not be projected to earlier assessment years without proof of its relevance to each year. The appellate affirmation was held legally erroneous, the assessments and orders were quashed, and the matter was remitted for fresh assessment in accordance with law and natural justice. Case-Laws VAT / Sales Tax Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437121