https://www.taxtmi.com/caselaws?id=149756 The High Court set aside the best judgment assessment using the "test-check-cum-muster roll method," emphasizing its flaws and potential hardship for the assessee. It directed a fresh assessment with a more reliable approach to reduce errors significantly. The court highlighted the importance of using accurate assessment methods and following updated government instructions to ensure fair evaluations and avoid undue harm to taxpayers. en-us Wed, 18 Jun 1969 00:00:00 +0530 Fri, 03 May 2013 11:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149756 The High Court set aside the best judgment assessment using the "test-check-cum-muster roll method," emphasizing its flaws and potential hardship for the assessee. It directed a fresh assessment with a more reliable approach to reduce errors significantly. The court highlighted the importance of using accurate assessment methods and following updated government instructions to ensure fair evaluations and avoid undue harm to taxpayers. Case-Laws VAT and Sales Tax Wed, 18 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149756