TMI Blog1969 (2) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... - Judge(s) : KUMARAYYA., KONDAIAH. JUDGMENT The judgment of the court was delivered by KUMARAYYA J. - The common point for determination in all these writ petitions is whether the assessment made by the Deputy Commercial Tax Officer on the best judgment basis smacks of arbitrariness so that the assessment orders may be quashed. It would appear that in all these cases provisional assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity for a definite quantity of seeds to be converted into oil. He rested his conclusion on the result of tests conducted in other mills. He determined the turnover on that basis and levied the tax thereon, of course, making allowance for defects in mechanism, minor differences from rotary to rotary, quality of seeds and skill of the driver. These allowances were not made on actual proper checking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... river, the soundness of electric equipment, etc. There may be several other disturbing factors which affect the net yield of oil. The consumption of electricity itself is affected by various factors. That apart, the results of the tests carried on in other concerns or undertakings, which may not be similarly circumstanced for various reasons, cannot form a reasonable basis for determining the yiel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned, the taxing authority rested their conclusions on the tests carried out in other rotaries. The basis furnished by tests conducted in other undertakings cannot be of much relevance for the purpose of these mills about which it cannot be said that they are similarly circumstanced in all respects. As the data relied upon by the assessing authorities, which is made the basis of best judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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