https://www.taxtmi.com/caselaws?id=159596 Revisional jurisdiction under section 34 of the Tamil Nadu General Sales Tax Act cannot be used to replace a reasoned appellate estimate with an arbitrary one unless the appellate order is shown to be patently unsustainable or based on demonstrable impropriety. The appellate authority had considered the stock discrepancy and related defects and made only a modest ad hoc turnover addition instead of accepting the assessing officer's higher estimate. As no adequate material showed patent error in that exercise of discretion, the revisional authority's interference was unjustified. The appellate authority's order was restored and the revisional turnover addition was set aside. en-us Tue, 28 Jul 1992 00:00:00 +0530 Wed, 27 Nov 2013 17:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159596 Revisional jurisdiction under section 34 of the Tamil Nadu General Sales Tax Act cannot be used to replace a reasoned appellate estimate with an arbitrary one unless the appellate order is shown to be patently unsustainable or based on demonstrable impropriety. The appellate authority had considered the stock discrepancy and related defects and made only a modest ad hoc turnover addition instead of accepting the assessing officer's higher estimate. As no adequate material showed patent error in that exercise of discretion, the revisional authority's interference was unjustified. The appellate authority's order was restored and the revisional turnover addition was set aside. Case-Laws VAT and Sales Tax Tue, 28 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159596