https://www.taxtmi.com/caselaws?id=159886 Revision jurisdiction under section 41 of the Kerala General Sales Tax Act was confined to cases where the Tribunal had decided a question of law erroneously or failed to decide one. The assessment, first appeal and Tribunal all rested on concurrent factual findings on defects in the accounts, the nature of the product, the additions in turnover computation and the effect of the exemption certificate. The challenge to the estimation of taxable turnover, including the alleged double addition, raised no jurisdictional or legal error, so the High Court declined interference and sustained the factual determinations. en-us Tue, 24 Sep 1996 00:00:00 +0530 Tue, 03 Dec 2013 15:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159886 Revision jurisdiction under section 41 of the Kerala General Sales Tax Act was confined to cases where the Tribunal had decided a question of law erroneously or failed to decide one. The assessment, first appeal and Tribunal all rested on concurrent factual findings on defects in the accounts, the nature of the product, the additions in turnover computation and the effect of the exemption certificate. The challenge to the estimation of taxable turnover, including the alleged double addition, raised no jurisdictional or legal error, so the High Court declined interference and sustained the factual determinations. Case-Laws VAT and Sales Tax Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159886