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Case Law Details

Case Name : Subham Marbles Vs State of Odisha (Orissa High Court)
Appeal Number : STREV No. 23 of 2018
Date of Judgement/Order : 17/01/2023
Related Assessment Year : 2015-16
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Subham Marbles Vs State of Odisha (Orissa High Court)

Court has emphasized that there cannot be an automatic enhancement of taxable turnover on the basis of eye estimation by the Assessing Officer. In other words, relying on the decision in Mahabir Rice Mill v. State

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