1995 (1) TMI 373

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....ile the returns in time and the returns filed by the assessee were defective and hence the assessing officer rejected the accounts as well as the returns and on the basis of the best judgment determined the turnover and also levied penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"). On appeal the Appellate Assistant Commissioner co....

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....7 STC 68 [S.L.P. (Civil) No. 12889 of 1984] wherein this Court has held as follows: "Where the assessing authority not only rejected the return filed by the assessee as incorrect and incomplete but also rejected the accounts of the assessee and proceeded to make a best judgment assessment not on the basis of the book entries, that the assessment could not be said to have been made under section 1....