https://www.taxtmi.com/caselaws?id=127311 In an assessee's appeal, the appellate tribunal cannot enhance the assessed turnover unless statutory power authorises that course; where no such power or supporting rule is shown, the turnover must remain confined to the figure originally determined by the department. The document also states that a challenge to a best judgment assessment, resting wholly on factual appreciation, will not justify interference in the absence of a legal basis for disturbing the departmental estimate. The practical effect is that unauthorised enhancement is impermissible, while a fact-based best judgment assessment stands unless shown to be legally unsustainable. en-us Fri, 19 Mar 1954 00:00:00 +0530 Thu, 07 Mar 2013 12:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127311 In an assessee's appeal, the appellate tribunal cannot enhance the assessed turnover unless statutory power authorises that course; where no such power or supporting rule is shown, the turnover must remain confined to the figure originally determined by the department. The document also states that a challenge to a best judgment assessment, resting wholly on factual appreciation, will not justify interference in the absence of a legal basis for disturbing the departmental estimate. The practical effect is that unauthorised enhancement is impermissible, while a fact-based best judgment assessment stands unless shown to be legally unsustainable. Case-Laws VAT and Sales Tax Fri, 19 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127311