1992 (8) TMI 265

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..... r was enhanced by the assessing authority by Rs. 1,00,000. On appeal by the applicant, the first appellate authority reduced the enhancement by Rs. 70,000. Thereafter the Revenue preferred second appeal before the Sales Tax Tribunal which by its impugned order dated August 27, 1987, restored the best judgment assessment made by the assessing authority. It is against this order that the present rev .....

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..... d, therefore, there is no error in the judgment of the Tribunal and as such this argument has no force. Lastly the restoration of the quantum made by the Sales Tax Tribunal was challenged. A perusal of the order of the first appellate authority shows that it gave absolutely no reason whatsoever for reducing the enhancement by Rs. 70,000. On the other hand the Tribunal has gone into great details .....

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