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2018 (11) TMI 214 - HC - VAT and Sales TaxEstimation of sales turnover - Demand on the basis of electricity consumption - Whether after accepting the principle that electricity consumption could not form the basis of making best judgment assessment the tribunal could have denied the consequential relief to the assessee by noticing variation in monthly consumption of electricity? - Held that:- While the quantum of enhancement may not be interfered with in revisional jurisdiction on an appraisal of facts and evidence, however, where the principle of law stands well settled the taxing authorities and appellate authorities have to accept the same and apply it with clarity and consistency in all assessment proceedings and not to seek or make variations contrary to the principle unless necessary distinguishing facts or circumstances are shown to exist to justify departure from the principle. In the facts of this case, in absence of any material either in the shape of excise documents or other material to establish suppression of turnover, no part of the enhancement could have been sustained on account of the fluctuations in electricity consumption as that would be contrary to the principle itself. In absence of unexplained or glaring excess consumption of electricity or any corroborative material to support the enhancement of turnover, the enhancement sustained by the Tribunal has no legs to stand. Revision allowed - decided in favor of assessee.
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