1975 (9) TMI 167

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..... Sales Tax Act: "(1) Whether, under the facts and circumstances of the case, when the A.J.R. was satisfied that when there is no objection in the account books decline in turnover can be the basis for the best judgment assessment? (2) Whether, under the facts and circumstances of the case, when all the purchases and sales are fully vouched the best judgment assessment apply without pointing .....

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..... ound of decline in the turnover. We are in respectful agreement with the principle laid down in that case. This being so, no question at all arose for making a best judgment assessment. In view of our answer to the first question the other questions became academic, and it is not necessary to enter into any answer in respect of these questions. We, accordingly, answer the first question in the .....

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