https://www.taxtmi.com/caselaws?id=49247 The Supreme Court dismissed the appeals, upholding the High Court's decision to set aside the Tribunal's orders. The Sales Tax Officer's assessments were deemed capricious and lacking a legal basis, emphasizing the necessity for assessments to be supported by relevant material. The judgment clarified the limits of best judgment assessments under the Act and affirmed the High Court's jurisdiction in reviewing such assessments. en-us Thu, 02 Dec 1965 00:00:00 +0530 Mon, 18 Aug 2014 21:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49247 The Supreme Court dismissed the appeals, upholding the High Court's decision to set aside the Tribunal's orders. The Sales Tax Officer's assessments were deemed capricious and lacking a legal basis, emphasizing the necessity for assessments to be supported by relevant material. The judgment clarified the limits of best judgment assessments under the Act and affirmed the High Court's jurisdiction in reviewing such assessments. Case-Laws VAT and Sales Tax Thu, 02 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49247