Turnover estimation based on packing slips upheld where factual finding accepted them as despatch documents, not sales records.

Turnover was estimated from packing slips found during survey, but the assessee explained that they were for despatch purposes and not sales memos. The appellate authorities accepted that explanation and recorded a factual finding in favour of the assessee. As the estimate of turnover depended on appreciation of evidence and no question of law arose for revision, the HC declined interference. The turnover estimate was upheld and the revision was dismissed.

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Issues: Whether the estimate of turnover made by the appellate authorities on the basis of the packing slips and the assessee's explanation required interference in revision.

Analysis: The dispute turned on appreciation of the packing slips found in survey and the explanation that they were meant for despatch purposes and were not sales memos. The appellate authorities accepted that explanation and recorded a factual finding in favour of the assessee. The revision court found that the turnover estimate was based on appraisal of evidence and that no question of law arose for interference.

Conclusion: The estimate of turnover was upheld and the revision was dismissed.

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