https://www.taxtmi.com/caselaws?id=154644 A dealer cannot be assessed for a later assessment year solely on the basis of a survey conducted in the preceding year unless there is material showing business activity in the relevant year. Material from an earlier year, by itself, is insufficient proof of turnover for the year under assessment. On the facts noted, no evidence showed that the dealer carried on business during the assessment year 1978-79, so the assessment based only on the prior survey could not be sustained. The revision was allowed and the matter was remanded under Section 11(8) of the U.P. Sales Tax Act. en-us Mon, 29 Sep 1986 00:00:00 +0530 Mon, 26 Aug 2013 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154644 A dealer cannot be assessed for a later assessment year solely on the basis of a survey conducted in the preceding year unless there is material showing business activity in the relevant year. Material from an earlier year, by itself, is insufficient proof of turnover for the year under assessment. On the facts noted, no evidence showed that the dealer carried on business during the assessment year 1978-79, so the assessment based only on the prior survey could not be sustained. The revision was allowed and the matter was remanded under Section 11(8) of the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 29 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154644