https://www.taxtmi.com/caselaws?id=148443 The Court quashed the best judgment assessment made by the Deputy Commercial Tax Officer, finding it arbitrary and invalid. The assessment, based on electricity consumption and data from other mills, was deemed unreliable and not specific to the petitioners' circumstances. The Court emphasized the importance of conducting proper tests and using relevant data for assessments, highlighting the need for fairness and accuracy in tax determinations. The writ petitions were allowed, with no costs imposed on the petitioners, and the authorities were directed to proceed with fresh assessments following legal procedures. en-us Tue, 04 Feb 1969 00:00:00 +0530 Sat, 27 Apr 2013 10:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148443 The Court quashed the best judgment assessment made by the Deputy Commercial Tax Officer, finding it arbitrary and invalid. The assessment, based on electricity consumption and data from other mills, was deemed unreliable and not specific to the petitioners' circumstances. The Court emphasized the importance of conducting proper tests and using relevant data for assessments, highlighting the need for fairness and accuracy in tax determinations. The writ petitions were allowed, with no costs imposed on the petitioners, and the authorities were directed to proceed with fresh assessments following legal procedures. Case-Laws VAT and Sales Tax Tue, 04 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148443