https://www.taxtmi.com/caselaws?id=157987 Wilful suppression of turnover was upheld on factual findings recorded by the Tribunal, and the consequent penalty was not interfered with in revision. The court also declined to examine the officer's power to make an inventory because that issue had not been raised before the lower authorities. As the Tribunal had already sustained the reduced penalty on the suppression finding, no revisional interference was warranted and the revision cases were dismissed. en-us Mon, 20 Jun 1994 00:00:00 +0530 Mon, 14 Oct 2013 17:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157987 Wilful suppression of turnover was upheld on factual findings recorded by the Tribunal, and the consequent penalty was not interfered with in revision. The court also declined to examine the officer's power to make an inventory because that issue had not been raised before the lower authorities. As the Tribunal had already sustained the reduced penalty on the suppression finding, no revisional interference was warranted and the revision cases were dismissed. Case-Laws VAT and Sales Tax Mon, 20 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157987