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Section 11 Tax Price Supply Estimator asserts that the supply price was insufficient even after the amended price was 100% to 22% higher because the Assissee showed a valid and legal receipt. That meets all the legal requirements. Law and Rule Requirements And being a taxpayer-maker was treated like a retailer, which accepted the situation by the First Appellate Authority, however, allowing relief, saying the authority did not accept the announced version, nor So it is a matter of extraordinary results and not during fixing. The cost of similar parallel cases was brought on record. Since this was a speculative case against another that lacked proper support, the declared version should be allowed. And there was also no concrete evidence in the record that the said price was deliberately hidden or there was no other manufacturer of the same quality of goods, the cost estimate was another estimate against which the appellate tribunal had filed a new Was denied entry into the dispute. Third, the appellate tribunal upheld the taxpayer's sentence to the extent that it was changed at the same time.

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