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2018 (9) TMI 1780 - HC - VAT and Sales TaxEstimation of sales turnover - demand based on the details of the electricity consumed - Held that:- In the event of non-production of books of accounts, the Intelligence Officer could only find out the evaded turnover on the basis of other materials available like electricity consumption use of LPG and so on and so forth. The Intelligence Officer faced with the prospect of achieving his target, sacrifices the interest of the State, to achieve the same; by acting beyond the powers conferred on him and in that process lets limitation set in as far as the assessment proceedings are concerned. If such individual gratification is avoided and the interest of the State is considered as paramount, necessarily there would be team work and the Assessing Officer would be facilitated to carry out proper proceedings for estimation of the taxable turnover on best of judgment - revision dismissed.
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