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    <title>2023 (10) TMI 671 - ALLAHABAD HIGH COURT</title>
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    <description>The HC found merit in the revisionist&#039;s arguments against the Commercial Tax Tribunal&#039;s estimation of taxable turnover at Rs. 35.51 lakh. The Court noted that the estimation based on a single festival day survey did not adequately reflect the restaurant&#039;s business fluctuations. Considering legal precedents and discrepancies in the turnover estimation process, the HC modified the Tribunal&#039;s order, reducing the taxable turnover to Rs. 25 lakh. The revision was partly allowed, addressing the question of law in favor of the revisionist.</description>
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      <description>The HC found merit in the revisionist&#039;s arguments against the Commercial Tax Tribunal&#039;s estimation of taxable turnover at Rs. 35.51 lakh. The Court noted that the estimation based on a single festival day survey did not adequately reflect the restaurant&#039;s business fluctuations. Considering legal precedents and discrepancies in the turnover estimation process, the HC modified the Tribunal&#039;s order, reducing the taxable turnover to Rs. 25 lakh. The revision was partly allowed, addressing the question of law in favor of the revisionist.</description>
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