https://www.taxtmi.com/caselaws?id=154716 Turnover estimated from suppression detected during a survey was treated as a factual determination based on appreciation of evidence, so no question of law arose on that issue and the Revenue's challenge failed. The Court also held that a new question on levy of interest under section 11-B of the Rajasthan Sales Tax Act, 1954 could not be raised for the first time because it had not been urged before, or decided by, the lower forum. The preliminary objection was therefore sustained, reinforcing that only issues raised and decided below can be carried into reference or revision. en-us Fri, 26 Jul 1985 00:00:00 +0530 Mon, 26 Aug 2013 17:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154716 Turnover estimated from suppression detected during a survey was treated as a factual determination based on appreciation of evidence, so no question of law arose on that issue and the Revenue's challenge failed. The Court also held that a new question on levy of interest under section 11-B of the Rajasthan Sales Tax Act, 1954 could not be raised for the first time because it had not been urged before, or decided by, the lower forum. The preliminary objection was therefore sustained, reinforcing that only issues raised and decided below can be carried into reference or revision. Case-Laws VAT and Sales Tax Fri, 26 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154716