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    <title>2001 (1) TMI 927 - KERALA HIGH COURT</title>
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    <description>Turnover estimated on the basis of alleged suppression and income-tax search materials must be tested against all relevant connected findings, including any reduction made in income-tax appellate proceedings. Where such appellate findings bear on the reliability of the estimate, the Tribunal cannot ignore them while redetermining sales tax turnover. The existing estimate was found excessive, and the matter was remitted for fresh consideration with directions to account for the effect of the income-tax appellate order.</description>
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      <description>Turnover estimated on the basis of alleged suppression and income-tax search materials must be tested against all relevant connected findings, including any reduction made in income-tax appellate proceedings. Where such appellate findings bear on the reliability of the estimate, the Tribunal cannot ignore them while redetermining sales tax turnover. The existing estimate was found excessive, and the matter was remitted for fresh consideration with directions to account for the effect of the income-tax appellate order.</description>
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