SNGPL and OGRA are bodies that are competent to divulge such information with absolute correctness as one is the supplier of natural gas and the other fixes the retail price of CNG in the country. To the information so procured, which on the face of it fall within the ambit of ‘definite information’, the tax authorities applied OGRA’s conversion formula to ascertain the quantum of CNG produced from the natural gas consumed in each of the tax years in question. It then transpired that the sale of CNG has been under-reported, which led to issuance of amended assessment order. We find no legal infirmity in the manner in which the tax authorities ascertained the quantum of CNG produced from the volume of natural gas consumed in the process of conversion. Allow these appeals, set-aside the impugned judgment passed in all connected cases and restore the amended assessment orders issued to the respondents. .....Commissioner Inland Revenue =VS= M/s Khan CNG Filling Station, (Civil), 2017 (2)– [3 LM (SC) 86] ....View Full Judgment