https://www.taxtmi.com/caselaws?id=159175 Revision under the Kerala General Sales Tax Act, 1963 is confined to correcting legal or jurisdictional error, and estimated turnover based on best judgment will ordinarily not be disturbed where the Tribunal has made final factual findings. After rejection of accounts and compounding of the related accounts offence, the sales tax authorities relied on running stock and the seizure of gold, jewellery, primary gold and gold coins from a partner's residence to support the assessment. Those materials were treated as a proper factual basis for the stock estimate, and no basis was found to interfere with the assessment or turnover estimation. en-us Thu, 26 Sep 1996 00:00:00 +0530 Sat, 16 Nov 2013 18:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159175 Revision under the Kerala General Sales Tax Act, 1963 is confined to correcting legal or jurisdictional error, and estimated turnover based on best judgment will ordinarily not be disturbed where the Tribunal has made final factual findings. After rejection of accounts and compounding of the related accounts offence, the sales tax authorities relied on running stock and the seizure of gold, jewellery, primary gold and gold coins from a partner's residence to support the assessment. Those materials were treated as a proper factual basis for the stock estimate, and no basis was found to interfere with the assessment or turnover estimation. Case-Laws VAT and Sales Tax Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159175