https://www.taxtmi.com/caselaws?id=174318 In turnover-estimation disputes under the U.P. Sales Tax Act, past assessment history is a relevant factor, and an appellate authority reversing a reduced estimate should address the basis relied on by the lower authority. Here, the first appellate authority had reduced the assessed turnover by considering the assessee's prior year assessment, but the Tribunal restored the higher figure without properly meeting that reasoning. The restoration could not be sustained, and the revision succeeded partly in favour of the assessee. en-us Mon, 22 Jan 1996 00:00:00 +0530 Tue, 06 Oct 2015 12:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174318 In turnover-estimation disputes under the U.P. Sales Tax Act, past assessment history is a relevant factor, and an appellate authority reversing a reduced estimate should address the basis relied on by the lower authority. Here, the first appellate authority had reduced the assessed turnover by considering the assessee's prior year assessment, but the Tribunal restored the higher figure without properly meeting that reasoning. The restoration could not be sustained, and the revision succeeded partly in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 22 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174318