STATE OF KERALA vs K.T. SHADULI YUSUFF ETC.

The Supreme Court held that under Section 17(3) of the Kerala General Sales Tax Act, 1963, an assessee is entitled to cross-examine dealers whose accounts are relied upon for making a best judgment assessment. The Sales Tax Officer's refusal to allow cross-examination constituted a violation of the principles of natural justice, specifically the right to be heard. Consequently, the assessment order was vitiated and quashed by the High Court, and the Supreme Court upheld this decision.