https://www.taxtmi.com/caselaws?id=157139 Revisional power under section 21 of the Karnataka Sales Tax Act is limited to correcting illegality, impropriety or irregularity prejudicial to the Revenue, and it cannot be used to substitute one possible best-judgment estimate for another where the assessing authority has adopted a permissible view. An enhancement is justified only if the original assessment is arbitrary, capricious, or unsupported by relevant facts or principles. As no material showed that 15 per cent gross profit was the normal rate in the trade, and the revisional notice gave no basis for that figure, the higher estimate could not be imposed and the revision was unsustainable. en-us Thu, 18 Mar 1993 00:00:00 +0530 Mon, 30 Sep 2013 16:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157139 Revisional power under section 21 of the Karnataka Sales Tax Act is limited to correcting illegality, impropriety or irregularity prejudicial to the Revenue, and it cannot be used to substitute one possible best-judgment estimate for another where the assessing authority has adopted a permissible view. An enhancement is justified only if the original assessment is arbitrary, capricious, or unsupported by relevant facts or principles. As no material showed that 15 per cent gross profit was the normal rate in the trade, and the revisional notice gave no basis for that figure, the higher estimate could not be imposed and the revision was unsustainable. Case-Laws VAT and Sales Tax Thu, 18 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157139