Concurrent findings on suppressed turnover and survey evidence raised no question of law in VAT revision.

Concurrent findings based on survey material, including a diary and loose papers showing suppressed sales, supported rejection of the declared turnover and estimation of liability in a restaurant and bar business. The assessee's books of account were produced only at the appellate stage after delay, and the authorities treated the survey evidence as reliable for assessing sales. As the appellate authorities had already granted substantial relief and no legal infirmity was shown in the appreciation of evidence, no question of law arose in revision under the U.P. Value Added Tax Act, 2008.

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Issues: Whether, in a revision under Section 58 of the U.P. Value Added Tax Act, 2008, any question of law arose from the concurrent findings sustaining the turnover estimate based on survey material and rejection of the assessee's books of account.

Analysis: The revision challenged the findings that the survey diary and loose papers recovered from the business premises disclosed suppressed sales and justified rejection of the declared turnover. The assessee's books of account were produced only at the appellate stage after considerable delay, while the material found in survey was treated as reliable for estimating the sales of the restaurant and bar business. The appellate authorities had already granted substantial relief on the basis of the record, and the concurrent appreciation of evidence showed no legal infirmity warranting interference in revision.

Conclusion: No question of law arose, and the revision was liable to be dismissed.

Final Conclusion: The concurrent factual findings on suppressed turnover and estimation of liability were left undisturbed, bringing the revision to an end against the assessee.

Ratio Decidendi: Concurrent findings of fact based on survey material and evidence appreciation, absent a legal error, do not give rise to interference in revision.

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