1987 (2) TMI 505

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....DR. T. KOCHU THOMMEN, J.-For the assessment year 1975-76, Sales Tax Officer completed the assessment on the basis of an estimate. This was confirmed in appealby the first appellate authority. On further appeal by the assessee, the Tribunal found that the estimate made by the officer was far too high to be reasonable. Accordingly, the Tribunal remanded the matter for a fresh assessment on the basis....