1995 (4) TMI 259 - AT - VAT and Sales Tax

Summary

The application under the West Bengal Taxation Tribunal Act, 1987 challenged an assessment order by the Commercial Tax Officer, which estimated the gross turnover at Rs. 16 lakhs instead of Rs. 12 lakhs without proper basis. The Tribunal found the estimation arbitrary and set aside the assessment order, directing a fresh assessment according to law. No costs were awarded. (Case Citation: 1995 (4) TMI 259 - WEST BENGAL TAXATION TRIBUNAL)