https://www.taxtmi.com/caselaws?id=159146 The court emphasized the importance of a fair assessment process and cautioned against arbitrary rejection of accounts and unwarranted resort to best judgment assessment without proper justification. It highlighted the need for a thorough analysis of the factual matrix and jurisdictional considerations to ensure a just assessment. The judgment quashed previous orders and directed the appellate authority to proceed with the assessment based on the turnover as declared by the assessee, emphasizing the significance of factual evidence in assessment procedures. en-us Tue, 29 Oct 1996 00:00:00 +0530 Sat, 16 Nov 2013 14:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159146 The court emphasized the importance of a fair assessment process and cautioned against arbitrary rejection of accounts and unwarranted resort to best judgment assessment without proper justification. It highlighted the need for a thorough analysis of the factual matrix and jurisdictional considerations to ensure a just assessment. The judgment quashed previous orders and directed the appellate authority to proceed with the assessment based on the turnover as declared by the assessee, emphasizing the significance of factual evidence in assessment procedures. Case-Laws VAT and Sales Tax Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159146