O R D E R

H.L. Dattu, C.J.:

Assessee is the revision petitioner before this court. Assessee is a registered dealer both under the provisions of the K.G.S.T. Act and Central Sales Tax Act. He is a dealer in refined oil.

2. The assessing authority, for the assessment year 1992-93, had completed the assessment on 11.04.1996. Aggrieved by the said order of assessment passed by the assessing authority, the assessee had carried the matter by way of first appeal. The first appellate authority, after setting aside the orders of assessment, had remanded the matter to the assessing authority to redo the matter in accordance with law. After such remand, the assessing authority had passed the best judgment assessment. Aggrieved by the said fresh assessment orders passed by the assessing authority, the assessee had filed an appeal before the first appellate authority. The appellate authority was of the view that the addition of two times of sales turnover estimated out of the checkpost declarations, made by the assessing authority is unwarranted and therefore, had directed the assessing authority to limit the addition of sales turnover to the actual sales estimated, depending on the checkpost decl