Turnover suppression addition reduced on evidence appraisal; no perversity shown in the fact-finding authority's conclusion.

The Tribunal's reduction of the addition for omission and suppression in turnover was upheld because it had ed the inspection reports and surrounding circumstances, including the nominal excess stock and the fact that the liquor had already suffered tax at first sale. As the order was based on appreciation of evidence by the final fact-finding authority and no perversity or illegality was shown, no interference with the reduction was warranted.

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Issues: Whether the High Court should interfere with the Tribunal's order reducing the addition made towards omission and suppression in the turnover.

Analysis: The Tribunal had considered the inspection reports and the surrounding circumstances, including the nominal nature of the excess stock noticed and the fact that the liquor had been purchased from the Kerala Beverages Corporation and had suffered tax at the first sale. The order under challenge was one passed by the highest fact-finding authority on appreciation of evidence, and no perversity or illegality was shown in the Tribunal's conclusion.

Conclusion: No interference was called for with the Tribunal's reduction of the addition.

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