https://www.taxtmi.com/caselaws?id=371712 The court held that the Intelligence Officer lacked the authority to estimate turnover under Section 67 of the KVAT Act. Estimation must be based on clear materials and conducted by the Assessing Officer. The revisions were dismissed, and the court instructed the Registry to provide a copy of the judgment to the Commissioner of State Taxes. en-us Thu, 06 Sep 2018 00:00:00 +0530 Tue, 18 Dec 2018 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371712 The court held that the Intelligence Officer lacked the authority to estimate turnover under Section 67 of the KVAT Act. Estimation must be based on clear materials and conducted by the Assessing Officer. The revisions were dismissed, and the court instructed the Registry to provide a copy of the judgment to the Commissioner of State Taxes. Case-Laws VAT and Sales Tax Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371712