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TMI Blog1990 (7) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of law: "Whether, on the facts and in the circumstances of the case the enhancement of the gross turnover is justified?" The aforesaid question of law arises out of the second appellate order in respect of assessment for the year 1975-76. 2.. The assessee is a dealer registered under the Act carrying on business of sale of various commodities including kerosene. On 31st August, 1975, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l by the dealer the Tribunal confirmed the same. 3.. Mr. A.B. Mishra, learned Standing Counsel for the Commercial Tax Department, submitted that once there is a best judgment assessment, the quantification of the turnover is a question of fact and there is no scope for interference with the same by this Court in a reference under section 24 of the Act. Normally, Mr. Mishra would have been correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be answered in favour of the assessee. 4.. Under section 24(5) of the Act, the Tribunal is to give a fresh hearing to determine the gross turnover and taxable turnover keeping in view the principles of best judgment assessment and determine the same afresh. However justification for enhancement on ground of suppression of sale cannot be questioned before the Tribunal any further. 5.. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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