https://www.taxtmi.com/caselaws?id=159011 Revisional interference under section 41 of the Kerala General Sales Tax Act, 1963 is limited to cases where the Tribunal has wrongly decided or omitted a question of law. Where accounts were rejected for proved suppression in jewellery trade, excess stock was found on inspection, the suppression was substantial and admitted, and there had been earlier similar rejection of accounts, the Tribunal's turnover estimate was treated as a factual assessment. As no legal perversity or jurisdictional error was shown, interference in revision was not warranted. en-us Mon, 29 Jan 1996 00:00:00 +0530 Wed, 13 Nov 2013 14:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159011 Revisional interference under section 41 of the Kerala General Sales Tax Act, 1963 is limited to cases where the Tribunal has wrongly decided or omitted a question of law. Where accounts were rejected for proved suppression in jewellery trade, excess stock was found on inspection, the suppression was substantial and admitted, and there had been earlier similar rejection of accounts, the Tribunal's turnover estimate was treated as a factual assessment. As no legal perversity or jurisdictional error was shown, interference in revision was not warranted. Case-Laws VAT and Sales Tax Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159011