Turnover determination based on electricity consumption requires a factual foundation; unsupported figures cannot be sustained and must be redetermined.

Accepted electricity consumption of 7,692 units provided a factual basis for determining production and turnover, and the turnover fixed by the appellate authorities could not stand without a reasoned foundation. As no basis was given for fixing turnover at the stated figure, the determination was set aside. The matter was remitted for fresh redetermination of turnover on the basis of the accepted electricity consumption figure.

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Issues: Whether the turnover fixed by the appellate authorities could be sustained when the accepted electricity consumption figure was available, and whether the matter required redetermination of turnover on that basis.

Analysis: The accepted electricity consumption of 7692 units furnished a factual basis for working out production and turnover. No basis had been given by the Assistant Commissioner (Judicial) or the Tribunal for fixing the turnover at Rs. 8,30,590. In the absence of such basis, the turnover determination could not be sustained.

Conclusion: The turnover determination was set aside and the matter was remitted for redetermination of turnover on the basis of electricity consumption at 7692 units.

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