https://www.taxtmi.com/caselaws?id=156757 A best judgment assessment under section 12-A of the U.P. Sales Tax Act, 1948 could not be attacked for want of opportunity where the record showed that several opportunities had already been given to the assessee before the ex parte assessment. The principle that no fact should be presumed without notice did not assist the assessee on those facts. On remand, however, the Tribunal could not impose a turnover rider of Rs. 35,00,000 when the matter was sent back for verification of the original documents and fresh computation of tax liability, since the remand required an unrestricted fresh determination on the relevant material. en-us Sun, 19 May 1991 00:00:00 +0530 Tue, 24 Sep 2013 15:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156757 A best judgment assessment under section 12-A of the U.P. Sales Tax Act, 1948 could not be attacked for want of opportunity where the record showed that several opportunities had already been given to the assessee before the ex parte assessment. The principle that no fact should be presumed without notice did not assist the assessee on those facts. On remand, however, the Tribunal could not impose a turnover rider of Rs. 35,00,000 when the matter was sent back for verification of the original documents and fresh computation of tax liability, since the remand required an unrestricted fresh determination on the relevant material. Case-Laws VAT and Sales Tax Sun, 19 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156757