https://www.taxtmi.com/caselaws?id=150801 Revisional power under the sales tax law could extend to enhancement of turnover on the existing record, but the enhancement had to remain reasonable on the facts. Here, the assessing and reassessing estimates were based on the same materials, and the Court found the cumulative additions excessive. The revisional order was therefore sustained in principle, but the quantum of enhanced turnover was reduced, with the taxable and tax-free ratio maintained and the further addition at the original assessment stage removed. en-us Mon, 11 Mar 1974 00:00:00 +0530 Wed, 22 May 2013 18:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150801 Revisional power under the sales tax law could extend to enhancement of turnover on the existing record, but the enhancement had to remain reasonable on the facts. Here, the assessing and reassessing estimates were based on the same materials, and the Court found the cumulative additions excessive. The revisional order was therefore sustained in principle, but the quantum of enhanced turnover was reduced, with the taxable and tax-free ratio maintained and the further addition at the original assessment stage removed. Case-Laws VAT and Sales Tax Mon, 11 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150801