https://www.taxtmi.com/caselaws?id=152726 Section 37 of the Tamil Nadu General Sales Tax Act confers a broader appellate power on the High Court, allowing re-examination of both fact and law; the prescribed appeal form cannot narrow that statutory scope. On the turnover issue, accounts supported by false addresses and unreliable sale particulars justified rejection of the accounts, and the explanation for higher electricity consumption could be treated as unsatisfactory. The turnover estimate, however, had to remain proportionate to the evidence, so the addition was required to be moderated to the extent reasonably supported by the record. en-us Sat, 28 Jul 1979 00:00:00 +0530 Tue, 09 Jul 2013 15:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152726 Section 37 of the Tamil Nadu General Sales Tax Act confers a broader appellate power on the High Court, allowing re-examination of both fact and law; the prescribed appeal form cannot narrow that statutory scope. On the turnover issue, accounts supported by false addresses and unreliable sale particulars justified rejection of the accounts, and the explanation for higher electricity consumption could be treated as unsatisfactory. The turnover estimate, however, had to remain proportionate to the evidence, so the addition was required to be moderated to the extent reasonably supported by the record. Case-Laws VAT and Sales Tax Sat, 28 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152726