https://www.taxtmi.com/caselaws?id=158435 Under the M.P. General Sales Tax Act, 1958, an ex parte assessment and revisional order sustained turnover by relying on the previous year's record even though the assessee specifically claimed that the shop was closed and stock had been seized during the relevant assessment period. The text states that, where such a factual dispute is raised, taxable turnover cannot be fixed merely from prior-year figures without a proper enquiry into the actual business position for the period in question. The revisional authority was said to have failed to examine the matter adequately, and the impugned orders were set aside with a remand for fresh consideration in accordance with law. en-us Thu, 14 Dec 1995 00:00:00 +0530 Mon, 28 Oct 2013 18:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158435 Under the M.P. General Sales Tax Act, 1958, an ex parte assessment and revisional order sustained turnover by relying on the previous year's record even though the assessee specifically claimed that the shop was closed and stock had been seized during the relevant assessment period. The text states that, where such a factual dispute is raised, taxable turnover cannot be fixed merely from prior-year figures without a proper enquiry into the actual business position for the period in question. The revisional authority was said to have failed to examine the matter adequately, and the impugned orders were set aside with a remand for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Thu, 14 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158435