Whether the Sales Tax Officer is entitled under section 10(2)(b) of the Act to make an assessment on any figures of gross turnover with- out giving any basis to justify the adoption of that figure? Held that:- The High Court was in error in answering the question referred to it. The appeal is accordingly allowed and the judgment and order of the High Court are set aside. The answer to the question referred to the High Court is in the negative. Appeal allowed.