https://www.taxtmi.com/caselaws?id=103447 In proceedings remitted for fresh disposal, the Tribunal was to assess the quantum of best judgment assessment independently while taking due note of the High Court's observation on the non-production of books of account. The estimate of gross and taxable turnover remained for the Tribunal to examine on remand, and it was not to be constrained by any other observation that would limit the basis of assessment. The matter was to be decided in accordance with law and the settled principles governing best judgment assessments. Fresh directions were issued to the Tribunal, and the special leave petition was disposed of. en-us Wed, 09 Oct 1991 00:00:00 +0530 Mon, 09 Sep 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103447 In proceedings remitted for fresh disposal, the Tribunal was to assess the quantum of best judgment assessment independently while taking due note of the High Court's observation on the non-production of books of account. The estimate of gross and taxable turnover remained for the Tribunal to examine on remand, and it was not to be constrained by any other observation that would limit the basis of assessment. The matter was to be decided in accordance with law and the settled principles governing best judgment assessments. Fresh directions were issued to the Tribunal, and the special leave petition was disposed of. Case-Laws VAT and Sales Tax Wed, 09 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103447