2018 (8) TMI 1325

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....hammed Rafeeq, Senior Government Pleader, for the respondent. ORDER K.Vinod Chandran.J, Once again we fall back upon Commissioner of Sales Tax, M.P. v. H.M. Esufali - 1973 (2) SCC 137 = (1973) 32 STC 77 (SC), wherein the Hon'ble Supreme Court had categorically laid down the principles behind best judgment assessment and the estimations made by the Assessing Officer after rejecting the....

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....alued at Rs. 68,000/-. Then there was a check post declaration made by one dealer in the State of Tamil Nadu for 105 empty barrels, with approximate value of Rs. 24,150/-, which was not entered in the accounts of the petitioner as an inter-state purchase. The Assessing Officer also found that there were 14 duplicate bills maintained by the petitioner, in which the transaction details were entered ....

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.... computer generated bill. Here, it is not a computer generated bill. The duplicate bills having been entered in ink, the defect noticed on that count, cannot be faulted. We hence reject the contention raised by the revision petitioner to assail the addition made on the duplication of bills. 4. We see from the assessment order that the actual suppression, on the basis of the interception, as als....