https://www.taxtmi.com/caselaws?id=157573 Revision under the Kerala General Sales Tax Act was held incompetent where the questions sought to be raised had neither been urged nor decided by the Appellate Tribunal, because revision cannot lie on issues outside the Tribunal's adjudication. The document also states that, once accounts were rejected for substantial suppression and irregularities, the estimate made in a best judgment assessment was primarily a question of fact. On the material noted, no legal infirmity was shown in sustaining the additions, so the assessments and additions remained undisturbed. en-us Wed, 23 Jun 1993 00:00:00 +0530 Tue, 08 Oct 2013 13:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157573 Revision under the Kerala General Sales Tax Act was held incompetent where the questions sought to be raised had neither been urged nor decided by the Appellate Tribunal, because revision cannot lie on issues outside the Tribunal's adjudication. The document also states that, once accounts were rejected for substantial suppression and irregularities, the estimate made in a best judgment assessment was primarily a question of fact. On the material noted, no legal infirmity was shown in sustaining the additions, so the assessments and additions remained undisturbed. Case-Laws VAT and Sales Tax Wed, 23 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157573