https://www.taxtmi.com/caselaws?id=465433 Best judgment assessment under the Tamil Nadu Value Added Tax Act must rest on a reasonable, evidence-based estimate, not a broad inference or unsupported enhancement of gross profit; on the stated facts, the rejection of accounts and further addition were held unsustainable. The text also states that a dealer is entitled to the desk audit report and related relied-upon material unless the records are lawfully protected as confidential under section 85; a mere confidentiality claim was insufficient where the material included a show cause notice and an order-in-original from another authority. The assessment order was set aside and the denial of the report was rejected. en-us Tue, 12 Sep 2023 00:00:00 +0530 Tue, 23 Dec 2025 19:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465433 Best judgment assessment under the Tamil Nadu Value Added Tax Act must rest on a reasonable, evidence-based estimate, not a broad inference or unsupported enhancement of gross profit; on the stated facts, the rejection of accounts and further addition were held unsustainable. The text also states that a dealer is entitled to the desk audit report and related relied-upon material unless the records are lawfully protected as confidential under section 85; a mere confidentiality claim was insufficient where the material included a show cause notice and an order-in-original from another authority. The assessment order was set aside and the denial of the report was rejected. Case-Laws VAT / Sales Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465433