https://www.taxtmi.com/caselaws?id=157363 After the assessee's accounts and returns were rejected as unreliable, the dispute narrowed to the proper basis for estimating suppressed turnover. The Tribunal, as final fact-finding authority, found no material to show outside-State purchases and therefore confined the addition to one and a half times the actual suppression detected, without allowing the 80 per cent exemption claimed. The High Court treated the estimate as minimal but found no error of law in the Tribunal's approach, so the revision was not entertained on that ground. en-us Mon, 01 Nov 1993 00:00:00 +0530 Fri, 04 Oct 2013 15:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157363 After the assessee's accounts and returns were rejected as unreliable, the dispute narrowed to the proper basis for estimating suppressed turnover. The Tribunal, as final fact-finding authority, found no material to show outside-State purchases and therefore confined the addition to one and a half times the actual suppression detected, without allowing the 80 per cent exemption claimed. The High Court treated the estimate as minimal but found no error of law in the Tribunal's approach, so the revision was not entertained on that ground. Case-Laws VAT and Sales Tax Mon, 01 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157363