https://www.taxtmi.com/caselaws?id=795717 Best judgment assessment may justify rejection of books when they are unavailable during survey, but turnover cannot be enhanced solely on that basis. Loose papers explained by and verifiable against regular books do not establish suppression where the dealer's branded garments were purchased from registered in-State suppliers under tax invoices. Enhancement requires cogent material showing unrecorded purchases, concealed transactions, or other suppression; presumptions and surmises are insufficient. In the absence of adverse material, the disclosed taxable turnover was accepted and the proposed enhancement was unsustainable. en-us Mon, 06 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 14:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795717 Best judgment assessment may justify rejection of books when they are unavailable during survey, but turnover cannot be enhanced solely on that basis. Loose papers explained by and verifiable against regular books do not establish suppression where the dealer's branded garments were purchased from registered in-State suppliers under tax invoices. Enhancement requires cogent material showing unrecorded purchases, concealed transactions, or other suppression; presumptions and surmises are insufficient. In the absence of adverse material, the disclosed taxable turnover was accepted and the proposed enhancement was unsustainable. Case-Laws VAT / Sales Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795717