https://www.taxtmi.com/caselaws?id=766337 In a best judgment assessment, incriminating material indicating suppressed turnover may be extrapolated across the assessment period where no books of account or rebuttal evidence are produced, and a bare challenge to the method is insufficient to displace the estimate. A claim that restaurant sales were made by a third-party operator will not be accepted without reliable particulars where the business and licensing context show the food activity to be integral to the assessee's operation. For rate determination under the Andhra Pradesh Value Added Tax Act, liquor turnover taxable only at the first sale in the State cannot be included in the assessee's taxable turnover; once excluded, the correct slab must be applied on the remaining turnover. en-us Thu, 20 Feb 2025 00:00:00 +0530 Sat, 22 Feb 2025 08:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766337 In a best judgment assessment, incriminating material indicating suppressed turnover may be extrapolated across the assessment period where no books of account or rebuttal evidence are produced, and a bare challenge to the method is insufficient to displace the estimate. A claim that restaurant sales were made by a third-party operator will not be accepted without reliable particulars where the business and licensing context show the food activity to be integral to the assessee's operation. For rate determination under the Andhra Pradesh Value Added Tax Act, liquor turnover taxable only at the first sale in the State cannot be included in the assessee's taxable turnover; once excluded, the correct slab must be applied on the remaining turnover. Case-Laws VAT / Sales Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766337