https://www.taxtmi.com/caselaws?id=150724 Turnover determined from past records and import size was sustained because supporting material existed, and a disputed estimate does not become a question of law merely on challenge by the assessee. Alteration in turnover figures did not amount to enhancement since the tax actually assessed was not increased. Imported glass sheets were classified as glassware, and imported looking glasses were treated as toilet requisites under the relevant notification. The revising authority's assessment and classification were therefore upheld on all referred questions. en-us Mon, 18 Mar 1974 00:00:00 +0530 Tue, 21 May 2013 18:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150724 Turnover determined from past records and import size was sustained because supporting material existed, and a disputed estimate does not become a question of law merely on challenge by the assessee. Alteration in turnover figures did not amount to enhancement since the tax actually assessed was not increased. Imported glass sheets were classified as glassware, and imported looking glasses were treated as toilet requisites under the relevant notification. The revising authority's assessment and classification were therefore upheld on all referred questions. Case-Laws VAT and Sales Tax Mon, 18 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150724