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    <title>1994 (11) TMI 378 - KERALA HIGH COURT</title>
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    <description>Turnover estimated by the assessing authority on the basis of stock variation and excess stock of new gold ornaments was upheld by the appellate authority and Tribunal as reasonable. The challenge attacked only the factual appreciation behind that estimation and did not show any illegality in the method adopted. Because the concurrent finding rested on estimation of facts, no question of law arose for revision under section 41 of the Kerala General Sales Tax Act, 1963, and the revision petition was not entertainable.</description>
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      <description>Turnover estimated by the assessing authority on the basis of stock variation and excess stock of new gold ornaments was upheld by the appellate authority and Tribunal as reasonable. The challenge attacked only the factual appreciation behind that estimation and did not show any illegality in the method adopted. Because the concurrent finding rested on estimation of facts, no question of law arose for revision under section 41 of the Kerala General Sales Tax Act, 1963, and the revision petition was not entertainable.</description>
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      <pubDate>Wed, 30 Nov 1994 00:00:00 +0530</pubDate>
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