1981 (9) TMI 263

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Full Text of the Document

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.... sub-section (1) of section 23 of the Karnataka Sales Tax Act, 1957, read with section 8A of the Karnataka Sales Tax (Amendment) Act, 1976, the two questions urged by the petitioner are these: (i) Whether the assessing officer was justified in making a best judgment assessment of the turnover; and (ii) Whether the brass cradle manufactured by the assessee, could be treated as furniture for l....