https://www.taxtmi.com/caselaws?id=157510 Conflicting Tribunal findings on whether the assessee's transactions were inter-State purchases or local purchases justified revisional interference, because the issue was fact-intensive and could not be resolved by re-appreciating evidence in revision; the matter was remitted to the Tribunal for fresh factual determination and application of the law. The addition of one-third of taxable sales for suppressions and omissions was upheld, as the books of account were found unreliable due to substantial defects and turnover estimation on available material was supported by concurrent findings. The assessee's challenge failed on that point, and the turnover addition remained undisturbed. en-us Thu, 02 Dec 1993 00:00:00 +0530 Mon, 07 Oct 2013 14:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157510 Conflicting Tribunal findings on whether the assessee's transactions were inter-State purchases or local purchases justified revisional interference, because the issue was fact-intensive and could not be resolved by re-appreciating evidence in revision; the matter was remitted to the Tribunal for fresh factual determination and application of the law. The addition of one-third of taxable sales for suppressions and omissions was upheld, as the books of account were found unreliable due to substantial defects and turnover estimation on available material was supported by concurrent findings. The assessee's challenge failed on that point, and the turnover addition remained undisturbed. Case-Laws VAT and Sales Tax Thu, 02 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157510