https://www.taxtmi.com/caselaws?id=174502 The court set aside the assessment order for the year 1987-88, based on a survey report, which treated the applicant as a partner in a firm. The court found the survey report unreliable as the sole basis for assessment due to lack of concrete evidence linking the applicant to the partnership firm mentioned in the report. It was emphasized that the survey conducted at the premises of another firm was not relevant to the applicant's individual business under a proprietorship. The court ruled in favor of the assessee, declaring no taxable turnover for the relevant assessment year, allowing the revision without costs. en-us Thu, 05 May 2005 00:00:00 +0530 Fri, 09 Oct 2015 11:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174502 The court set aside the assessment order for the year 1987-88, based on a survey report, which treated the applicant as a partner in a firm. The court found the survey report unreliable as the sole basis for assessment due to lack of concrete evidence linking the applicant to the partnership firm mentioned in the report. It was emphasized that the survey conducted at the premises of another firm was not relevant to the applicant's individual business under a proprietorship. The court ruled in favor of the assessee, declaring no taxable turnover for the relevant assessment year, allowing the revision without costs. Case-Laws VAT and Sales Tax Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174502