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7. In so far as the calculation of percentage of manufacturing loss is concerned, this Court had an occasion to deal with similar matters and found that in most of the cases, an arbitrary figure has been arrived at by the Assessing Officer without any scientific approach. This Court, in the decision in the case of Interfit Techno Products Ltd. Vs. Principal Secretary/ Commissioner of Commercial Taxes [reported in (2015) 81 VST 389], issued certain directions as to how manufacturing loss/invisible loss has to be arrived at. The sum and substance of the directions being that the Assessing Officers should cause an inspection of the dealer's factory to acquaint themselves as to the manufacturing process and then arrive at the manufacturing loss, if any. In most of the cases, after such direction was complied with, the Assessing Officers have correctly arrived at the figure, which is far lower than what was proposed in the revision notices. The respondent should take note of the said decision of this Court while assessing manufacturing loss. Considering the fact situation, which has led to the impugned assessment orders and also the fact such a consequence is on account of the petitioner not being diligent, this Court is inclined to grant one more opportunity to the petitioner, however, subject to a condition.