https://www.taxtmi.com/caselaws?id=154230 The court dismissed the tax case, upholding the Sales Tax Appellate Tribunal's decision to add Rs. 20,000 to the turnover for the assessment year 1980-81. The court emphasized the lack of concrete evidence or special reasons provided by the assessees to dispute the sample survey findings from a subsequent year. The court found no justification for interfering with the Tribunal's order, noting the importance of comparable data for making best judgment assessments. en-us Wed, 14 Mar 1984 00:00:00 +0530 Sat, 10 Aug 2013 13:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154230 The court dismissed the tax case, upholding the Sales Tax Appellate Tribunal's decision to add Rs. 20,000 to the turnover for the assessment year 1980-81. The court emphasized the lack of concrete evidence or special reasons provided by the assessees to dispute the sample survey findings from a subsequent year. The court found no justification for interfering with the Tribunal's order, noting the importance of comparable data for making best judgment assessments. Case-Laws VAT and Sales Tax Wed, 14 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154230