https://www.taxtmi.com/caselaws?id=162448 The High Court of Andhra Pradesh partially allowed the appeal, determining that the Commissioner of Commercial Taxes was not justified in revising the order concerning the turnover based on electricity consumption by the appellant-mill. The Court emphasized the necessity for proper test checks and considerations of machinery age in tax liability assessments, highlighting discrepancies in the assessment process. The judgment focused on ensuring fair and accurate evaluations in commercial tax cases, particularly in disputes involving variations in stocks, electricity consumption, and purchases from dealers. en-us Fri, 14 Feb 2003 00:00:00 +0530 Wed, 26 Feb 2014 17:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162448 The High Court of Andhra Pradesh partially allowed the appeal, determining that the Commissioner of Commercial Taxes was not justified in revising the order concerning the turnover based on electricity consumption by the appellant-mill. The Court emphasized the necessity for proper test checks and considerations of machinery age in tax liability assessments, highlighting discrepancies in the assessment process. The judgment focused on ensuring fair and accurate evaluations in commercial tax cases, particularly in disputes involving variations in stocks, electricity consumption, and purchases from dealers. Case-Laws VAT and Sales Tax Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162448