https://www.taxtmi.com/caselaws?id=234373 Where books of account were not maintained and only loose papers emerged in survey, estimation of turnover and consequent tax liability was treated as a factual exercise. The Tribunal, as final fact-finding authority, reappreciated the material and enhanced turnover on fresh estimation. As no legal infirmity in that factual determination was shown, no question of law arose for revision and interference was not warranted. en-us Wed, 22 May 2013 00:00:00 +0530 Sat, 08 Jun 2013 11:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234373 Where books of account were not maintained and only loose papers emerged in survey, estimation of turnover and consequent tax liability was treated as a factual exercise. The Tribunal, as final fact-finding authority, reappreciated the material and enhanced turnover on fresh estimation. As no legal infirmity in that factual determination was shown, no question of law arose for revision and interference was not warranted. Case-Laws VAT and Sales Tax Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234373