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2017 (7) TMI 1220 - ALLAHABAD HIGH COURTValidity of assessment - best judgment assessment - whether the dealer had ozonised chemical treatment as alleged pursuant to the bills of purchase from a supplier at Kolkata? - Held that:- On specific query as to whether documents pertaining to chemical treatment and ozonisation was placed before any of the authority, the learned counsel for the revisionist would answer in the negative, therefore, in my considered opinion, the assessing authority was justified in computing the purchase value of wheat; the difference between the purchase value of wheat and the sale value was four times which the dealer failed to justify before the Tribunal. Learned counsel for the revisionist has failed to point out any illegality, infirmity or perversity in the impugned order, therefore, no question of law arises. Revision dismissed.
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