https://www.taxtmi.com/caselaws?id=161347 In a suo motu revision under sales tax law, objections could not be raised against the first appellate authority's finding on annual sales turnover when that issue was outside the scope of the revision and no second appeal had been filed. The Tribunal also noted that rejection of accounts was justified by defects such as suppression of daily sales, absence of bills and stock records, and other surrounding circumstances, supporting a best judgment assessment. The estimation of annual turnover and the revised determination under section 7-A were therefore upheld as based on relevant material and not shown to be arbitrary. en-us Fri, 05 Jan 2001 00:00:00 +0530 Thu, 16 Jan 2014 11:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161347 In a suo motu revision under sales tax law, objections could not be raised against the first appellate authority's finding on annual sales turnover when that issue was outside the scope of the revision and no second appeal had been filed. The Tribunal also noted that rejection of accounts was justified by defects such as suppression of daily sales, absence of bills and stock records, and other surrounding circumstances, supporting a best judgment assessment. The estimation of annual turnover and the revised determination under section 7-A were therefore upheld as based on relevant material and not shown to be arbitrary. Case-Laws VAT and Sales Tax Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161347