https://www.taxtmi.com/caselaws?id=234063 Estimated turnover additions based on unreliable books of account were upheld because the assessee had not maintained proper records and the authorities had assessed liability on the material before them. The Tribunal, as the final fact-finding authority, affirmed the appellate order, and the High Court found no legal infirmity in those concurrent findings. Estimation of turnover was treated as a question of fact, so revision under section 58 of the U.P. Value Added Tax Act, 2008 could not be maintained absent any question of law. The revisions were therefore not entertained and the Tribunal's order remained undisturbed. en-us Wed, 22 May 2013 00:00:00 +0530 Mon, 27 May 2013 07:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234063 Estimated turnover additions based on unreliable books of account were upheld because the assessee had not maintained proper records and the authorities had assessed liability on the material before them. The Tribunal, as the final fact-finding authority, affirmed the appellate order, and the High Court found no legal infirmity in those concurrent findings. Estimation of turnover was treated as a question of fact, so revision under section 58 of the U.P. Value Added Tax Act, 2008 could not be maintained absent any question of law. The revisions were therefore not entertained and the Tribunal's order remained undisturbed. Case-Laws VAT and Sales Tax Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234063