https://www.taxtmi.com/caselaws?id=154330 Purchase tax under the U.P. Sugarcane (Purchase Tax) Act could not be sustained without material showing that the petitioner had purchased sugarcane. The court noted that although best judgment assessment is permissible, it must rest on some documentary, circumstantial, or other evidence and not on a capricious or arbitrary assumption. Because the foundational jurisdictional fact of purchase was not established, the revisional authority lacked jurisdiction to levy the tax, and the impugned order was quashed in favour of the petitioner. en-us Fri, 13 Jul 1984 00:00:00 +0530 Sat, 17 Aug 2013 14:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154330 Purchase tax under the U.P. Sugarcane (Purchase Tax) Act could not be sustained without material showing that the petitioner had purchased sugarcane. The court noted that although best judgment assessment is permissible, it must rest on some documentary, circumstantial, or other evidence and not on a capricious or arbitrary assumption. Because the foundational jurisdictional fact of purchase was not established, the revisional authority lacked jurisdiction to levy the tax, and the impugned order was quashed in favour of the petitioner. Case-Laws VAT and Sales Tax Fri, 13 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154330