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2014 (8) TMI 371 - MADRAS HIGH COURTEstimation of interstate sale Inter state sale taking the one day average - Assessee claims that respondent has proposed to treat the local sales effected by the petitioner as an inter-state sale - Held that:- taking the one day average for estimation is not a scientific method sanctioned by law. It is only a crude method which has no substance. At least in order to arrive at one day sales, either the assessing authority or the Enforcement Wing Officers should have made surveys every month taking into consideration the normal day, auspicious day and inauspicious day. - Following the decision in the case of New Kamaliya Hotel [2006 (3) TMI 689 - MADRAS HIGH COURT] the order set aside - matter remanded back - Decided in favour of assessee.
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