https://www.taxtmi.com/caselaws?id=159438 Revisional interference under section 41 of the Kerala General Sales Tax Act, 1963 was declined because the Tribunal's reduction of turnover additions rested on factual appreciation of the evidence. The accounts and returned turnover were rejected due to inspection irregularities, including manipulation of sale bills and shortages in liquor stock. The Court noted that a prior decision on mere stock shortage was inapplicable where shortages were accompanied by other irregularities. As the Tribunal found no proved pattern of suppression and based its conclusion on the materials on record, the factual finding was not disturbed in revision. en-us Mon, 24 Feb 1997 00:00:00 +0530 Mon, 25 Nov 2013 14:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159438 Revisional interference under section 41 of the Kerala General Sales Tax Act, 1963 was declined because the Tribunal's reduction of turnover additions rested on factual appreciation of the evidence. The accounts and returned turnover were rejected due to inspection irregularities, including manipulation of sale bills and shortages in liquor stock. The Court noted that a prior decision on mere stock shortage was inapplicable where shortages were accompanied by other irregularities. As the Tribunal found no proved pattern of suppression and based its conclusion on the materials on record, the factual finding was not disturbed in revision. Case-Laws VAT and Sales Tax Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159438