1990 (7) TMI 363

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..... of the case, there is any material in support of the determination of gross turnover at Rs. 1,00,000 for the assessment year 1972-73?" 2.. It is seen from the statement of case that the dealer did not appear and did not produce accounts before the Sales Tax Officer in respect of the assessment for the year 1972-73. Dealer was being assessed for several years. In respect of other periods the asse .....

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..... State of Bihar) and in [1973] 32 STC 77 (SC) (Commissioner of Sales Tax, Madhya Pradesh v. H.M. Esufali H.M. Abdulali) are to be kept in view and it is also to be kept in view that estimation without any nexus is arbitrary in nature. 4.. In this view of the matter the question is answered in favour of the dealer. 5.. On receiving the answer the Tribunal is to pass an order under section 24(5) o .....

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