https://www.taxtmi.com/caselaws?id=157578 The Tribunal's reduction of an estimated turnover enhancement was treated as a factual determination because it reappraised the stock discrepancy, rejected presumptive elements of the assessment, and fixed the figure by reference to the detected broken rice, market value, and returned turnover. The Court held that the quantum of enhancement, when supported by relevant material, ordinarily raises no question of law. A question of law would arise only if the conclusion were unsupported by any material. On that basis, no question of law arose and the reference was declined. en-us Thu, 18 Nov 1993 00:00:00 +0530 Tue, 08 Oct 2013 14:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157578 The Tribunal's reduction of an estimated turnover enhancement was treated as a factual determination because it reappraised the stock discrepancy, rejected presumptive elements of the assessment, and fixed the figure by reference to the detected broken rice, market value, and returned turnover. The Court held that the quantum of enhancement, when supported by relevant material, ordinarily raises no question of law. A question of law would arise only if the conclusion were unsupported by any material. On that basis, no question of law arose and the reference was declined. Case-Laws VAT and Sales Tax Thu, 18 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157578