Turnover estimation based on factual appreciation upheld, with no revision interference where the record showed underreported sales.

The High Court held that the Tribunal's reduced estimate of turnover did not warrant revision because it rested on appreciation of the evidence and was not perverse. The dealer had admitted sales of coffee drinks and vegetable biriyani, and the authorities found that the returned turnover did not reflect actual sales. As the estimation was founded on factual assessment of the record, the court declined interference with the Tribunal's exercise of discretion.

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Issues: Whether the Tribunal's estimation of turnover called for interference in revision.

Analysis: The dealer had admitted sale of coffee drinks and vegetable biriyani, and the authorities found that the returned turnover did not reflect the actual sales. The Tribunal reduced the estimated turnover after appreciating the material on record. The High Court held that the estimate was based on appreciation of facts and could not be said to be perverse.

Conclusion: No interference was warranted with the Tribunal's estimation of turnover.

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