Supreme Court · 1973 INSC 83 · Decided 18 April 1973
Commissioner of Sales-Tax, Madhya Pradesh v. M/S. H.M. Esufali, H. M. Abdulali, Siyaganj, Indore
- Court
- Supreme Court of India
- Citation
- 1973 INSC 83 · [1973] 3 S.C.R. 1005
- Case number
- CIVIL APPEAL No. 1068/1970
- Decided
- 18 April 1973
- Bench
- K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Madhya l'rad~sh SG!ks T~ A.ct a. 19-Reassess~IJt of est:dped turnover whether C{JIJ be nlizde on barfs of 'best Judgl'lti1J(-'Best }lldg­ rMnf what is-Estimate of turnover in 'best judgmenf assess~mnt-lnter­ ference by court when justified. The asseS8ee was a deater in Iron and Steel in Tax Officer m making the original as!lelllDent for the. period November I, 1959 to October 20, 1960 accepted the gr018 turnover disclosed by the 'IISsesaee's accounts. Later the Flying Squii(J inspeckd the :business premises of the 9ssessee and found . a bill 6ook for the period September 1,
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