made best judgment assessments of its intra-State turnover and also inter-State turnover. The former was estimated at Rs. 61,998.80 and the latter ... preceding year. He also observed that the decrease in the intra-State turnover as returned by the assessee in the year in question, as compared
made best judgment assessments of its intra-State turnover and also inter-State turnover. The former was estimated at Rs. 61,998.80 and the latter ... preceding year. He also observed that the decrease in the intra-State turnover as returned by the assessee in the year in question, as compared
erred in not allowing adjustments on account of the
increase and decrease of capital in the relevant
chargeable accounting period. The assessee added
that ... worked out by the
application of a rate to the turnover. I am, thus,
unable to allow this contention."
Aggrieved, the assessee carried appeals
