https://www.taxtmi.com/caselaws?id=154090 In a revision arising from best judgment assessment, stock variation and slips recovered during a surprise inspection were treated as evidence of suppressed turnover. The assessee's explanation for the stock discrepancy and the recovered slips was rejected by the appellate authority and the Sales Tax Appellate Tribunal, which was the final fact-finding authority. As the challenge turned entirely on appreciation of evidence and factual findings, and no substantial question of law arose, the High Court declined interference. The Tribunal's addition was therefore sustained and the revision petition was dismissed. en-us Thu, 16 Sep 1982 00:00:00 +0530 Tue, 06 Aug 2013 17:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154090 In a revision arising from best judgment assessment, stock variation and slips recovered during a surprise inspection were treated as evidence of suppressed turnover. The assessee's explanation for the stock discrepancy and the recovered slips was rejected by the appellate authority and the Sales Tax Appellate Tribunal, which was the final fact-finding authority. As the challenge turned entirely on appreciation of evidence and factual findings, and no substantial question of law arose, the High Court declined interference. The Tribunal's addition was therefore sustained and the revision petition was dismissed. Case-Laws VAT and Sales Tax Thu, 16 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154090