https://www.taxtmi.com/caselaws?id=754391 Assessment and appellate interference cannot rest on suspicion or unverified inference. Under Section 29(7) of the Rajasthan Sales Tax Act, a best judgment assessment required notice, hearing and proper inquiry; the assessee's explanation about the sauda register was not independently tested, no verification was made from the named dealers, and the alleged concealment was not established, so the tax, interest and penalty could not be sustained. The Tax Board also failed to deal with the Appellate Authority's reasons and relied on a new reading of "WB" as "without bills" without supporting material, so its order was unsustainable and was set aside, with the Appellate Authority's order restored. en-us Mon, 20 May 2024 00:00:00 +0530 Mon, 24 Jun 2024 08:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754391 Assessment and appellate interference cannot rest on suspicion or unverified inference. Under Section 29(7) of the Rajasthan Sales Tax Act, a best judgment assessment required notice, hearing and proper inquiry; the assessee's explanation about the sauda register was not independently tested, no verification was made from the named dealers, and the alleged concealment was not established, so the tax, interest and penalty could not be sustained. The Tax Board also failed to deal with the Appellate Authority's reasons and relied on a new reading of "WB" as "without bills" without supporting material, so its order was unsustainable and was set aside, with the Appellate Authority's order restored. Case-Laws VAT and Sales Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754391