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    <description>The High Court upheld the assessment based on fuel consumption for estimating turnover, rejecting challenges raised by the Assessee regarding the methodology. The Court emphasized the importance of considering various factors in production estimation while validating the Tribunal&#039;s decision in enhancing the estimate turnover for the Assessee.</description>
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      <description>The High Court upheld the assessment based on fuel consumption for estimating turnover, rejecting challenges raised by the Assessee regarding the methodology. The Court emphasized the importance of considering various factors in production estimation while validating the Tribunal&#039;s decision in enhancing the estimate turnover for the Assessee.</description>
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