https://www.taxtmi.com/caselaws?id=157081 A continuing pattern of unaccounted transactions and serious defects in the accounts justified sustaining an estimate of suppressed turnover beyond the exact period covered by the recovered slips; the finding was treated as factual and not shown to be perverse. The Tribunal also had power to enhance the assessment in appeal under the pre-1982 appellate provision, with the later Tamil Nadu Act 22 of 1982 treated as procedural formalisation rather than the source of that power. The revision was therefore rejected and both the addition for probable prior-period suppression and the enhancement power were upheld. en-us Mon, 29 Jun 1992 00:00:00 +0530 Mon, 30 Sep 2013 11:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157081 A continuing pattern of unaccounted transactions and serious defects in the accounts justified sustaining an estimate of suppressed turnover beyond the exact period covered by the recovered slips; the finding was treated as factual and not shown to be perverse. The Tribunal also had power to enhance the assessment in appeal under the pre-1982 appellate provision, with the later Tamil Nadu Act 22 of 1982 treated as procedural formalisation rather than the source of that power. The revision was therefore rejected and both the addition for probable prior-period suppression and the enhancement power were upheld. Case-Laws VAT and Sales Tax Mon, 29 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157081