https://www.taxtmi.com/caselaws?id=128758 A surcharge levied uniformly on dealers above the statutory turnover threshold was upheld because the inability to pass it on to consumers did not create hostile discrimination and the levy remained within the State's taxing power. Maida was held outside the foodgrain exemption because the definition covered grains in their original form and notified articles, not processed by-products of wheat. A best judgment assessment was quashed because the notice did not disclose the proposed basis of estimation, denying the assessee a full and effective opportunity to object; fresh assessment was left open after proper notice. en-us Mon, 01 Jan 1962 00:00:00 +0530 Thu, 11 Apr 2013 10:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128758 A surcharge levied uniformly on dealers above the statutory turnover threshold was upheld because the inability to pass it on to consumers did not create hostile discrimination and the levy remained within the State's taxing power. Maida was held outside the foodgrain exemption because the definition covered grains in their original form and notified articles, not processed by-products of wheat. A best judgment assessment was quashed because the notice did not disclose the proposed basis of estimation, denying the assessee a full and effective opportunity to object; fresh assessment was left open after proper notice. Case-Laws VAT and Sales Tax Mon, 01 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128758