Assessment Solely on the basis of Case Study / electricity consumption under TNGST Act is invalid

Tvl.Alfa Leather Board Vs Deputy Commercial Tax Officer (Madras High Court) In the instant case, the revision of turnover is based on a case study done by the respondent on the business activities of the petitioner. Based on such case study, the deficit production was arrived by considering the input of raw materials. Apart from that the total current consumption chargers for the period from 01.04.2004 to 26.01.2005 was taken into consideration and deficit production was calculated. This being a higher figure, the same has been adopted. Probably, the case study can be a reason for issuing a re...