26. Guide-lines for best judgment assessments in certain cases.
- The assessing authority, while initiating the proceedings or best judgment assessment under clause (e) of sub-section (7) of section 29 [or for the purpose of determining the fair market price under section 83] [Inserted by Notification dated 30-3-2000, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 30-3-2000, page 499-91, w.e.f. 30-3-2000.], shall compare the market price of the goods in the case of a manufacturer with the price being charged by other manufacturers, in the case of a wholesaler with the price being charged by other wholesalers and in the case of a retailer with the price being charged by other retailers.
