https://www.taxtmi.com/caselaws?id=167829 The High Court dismissed the Revenue's revision in a tax assessment case involving estimation based on electricity consumption and disallowance of local commission on oil sales. The court upheld the Appellate Assistant Commissioner and Tribunal decisions, emphasizing the lack of conclusive evidence supporting the assessments. It was ruled that assessing tax and penalty solely on electricity consumption was unsustainable due to potential alternative uses of electricity. The disallowance of local commission was reversed based on relevant details found in the file, with the court concluding that all issues were factual and did not raise legal questions for further consideration. en-us Thu, 24 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167829 The High Court dismissed the Revenue's revision in a tax assessment case involving estimation based on electricity consumption and disallowance of local commission on oil sales. The court upheld the Appellate Assistant Commissioner and Tribunal decisions, emphasizing the lack of conclusive evidence supporting the assessments. It was ruled that assessing tax and penalty solely on electricity consumption was unsustainable due to potential alternative uses of electricity. The disallowance of local commission was reversed based on relevant details found in the file, with the court concluding that all issues were factual and did not raise legal questions for further consideration. Case-Laws VAT and Sales Tax Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167829