- (1.) Heard learned counsel on both sides.
(2.) The petitioner, an Excise Contractor is aggrieved by the order of the High court remitting certain proceedings of assessment to the Sales Tax Appellate tribunal for a fresh disposal. It is not disputed that the case is one in which a best judgment assessment was justified. The controversy is as to the quantum of the estimate on best judgment.
(3.) We decline to go into the details of the estimated figures of gross c and taxable turnover as the matter is essentially one to be examined by the tribunal in the proceedings on remand.;