https://www.taxtmi.com/caselaws?id=151032 Under the Bengal Finance (Sales Tax) Act, 1941, liability under section 4(2) was treated as requiring determination within the assessment process under section 11(2), and a separate order fixing the date of liability was described as without jurisdiction. The text also states that making garlands and bouquets from flowers does not amount to manufacture because no new commercially distinct article emerges. It further states that best judgment assessments must rest on material with a rational nexus to the estimate; rejection of accounts and turnover estimation without recorded basis is arbitrary. en-us Tue, 20 Jan 1976 00:00:00 +0530 Mon, 27 May 2013 17:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151032 Under the Bengal Finance (Sales Tax) Act, 1941, liability under section 4(2) was treated as requiring determination within the assessment process under section 11(2), and a separate order fixing the date of liability was described as without jurisdiction. The text also states that making garlands and bouquets from flowers does not amount to manufacture because no new commercially distinct article emerges. It further states that best judgment assessments must rest on material with a rational nexus to the estimate; rejection of accounts and turnover estimation without recorded basis is arbitrary. Case-Laws VAT and Sales Tax Tue, 20 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151032