https://www.taxtmi.com/caselaws?id=150689 Sales tax liability from 15 March 1966 could not be sustained because it depended entirely on a turnover figure used in an assessment order that had already been set aside and remanded for fresh disposal. Once that assessment basis ceased to operate, the foundation for fixing the liability date also fell away. The finding was further unsustainable because the appellate authority relied on an estimate despite recording paucity of evidence and no material to support it. The fixation of liability was therefore based on conjectures and surmises rather than cogent evidence, and the reference was answered in favour of the assessee. en-us Wed, 23 May 1973 00:00:00 +0530 Tue, 21 May 2013 14:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150689 Sales tax liability from 15 March 1966 could not be sustained because it depended entirely on a turnover figure used in an assessment order that had already been set aside and remanded for fresh disposal. Once that assessment basis ceased to operate, the foundation for fixing the liability date also fell away. The finding was further unsustainable because the appellate authority relied on an estimate despite recording paucity of evidence and no material to support it. The fixation of liability was therefore based on conjectures and surmises rather than cogent evidence, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 23 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150689