https://www.taxtmi.com/caselaws?id=150054 The Madras High Court noted that, in revision under section 37 of the Madras General Sales Tax Act, 1959, an assessee who had been notified of the proceedings and given access to the seized slips, objections, and evidence could not sustain a natural justice challenge where those facilities were not fully used. The Court also treated the slips recovered from the assessee as supporting a factual finding that the assessee was a dealer in foodgrains, with the estimated turnover and reduced penalty resting on reasonable concurrent findings of fact. It declined to reopen the matter on a new, unsupported explanation and left the assessment undisturbed. en-us Wed, 11 Feb 1970 00:00:00 +0530 Wed, 08 May 2013 12:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150054 The Madras High Court noted that, in revision under section 37 of the Madras General Sales Tax Act, 1959, an assessee who had been notified of the proceedings and given access to the seized slips, objections, and evidence could not sustain a natural justice challenge where those facilities were not fully used. The Court also treated the slips recovered from the assessee as supporting a factual finding that the assessee was a dealer in foodgrains, with the estimated turnover and reduced penalty resting on reasonable concurrent findings of fact. It declined to reopen the matter on a new, unsupported explanation and left the assessment undisturbed. Case-Laws VAT and Sales Tax Wed, 11 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150054