1990 (7) TMI 363

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..... f gross turnover at Rs. 1,00,000 for the assessment year 1972-73? 2.. It is seen from the statement of case that the dealer did not appear and did not produce accounts before the Sales Tax Officer in respect of the assessment for the year 1972-73. Dealer was being assessed for several years. In respect of other periods the assessing officer found materials and on that basis assessed to the best .....

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..... s Tax, Madhya Pradesh v. H.M. Esufali H.M. Abdulali) are to be kept in view and it is also to be kept in view that estimation without any nexus is arbitrary in nature. 4.. In this view of the matter the question is answered in favour of the dealer. 5.. On receiving the answer the Tribunal is to pass an order under section 24(5) of the Act. In these types of cases where there was non-applicatio .....

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