https://www.taxtmi.com/caselaws?id=162448 Revisional interference in a sales tax assessment depends on whether the underlying addition is supported by reliable material. A stock-variation addition was treated as a factual matter, and the revisional view was sustained because the appellate deletion was not shown to be perverse. By contrast, an addition based on electricity consumption was held unsafe where it rested on estimates without a test check in the assessee's own unit and without regard to the condition of the machinery or business. The revisional order was therefore sustained on stock variation but set aside on electricity consumption, resulting in partial relief. en-us Fri, 14 Feb 2003 00:00:00 +0530 Wed, 26 Feb 2014 17:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162448 Revisional interference in a sales tax assessment depends on whether the underlying addition is supported by reliable material. A stock-variation addition was treated as a factual matter, and the revisional view was sustained because the appellate deletion was not shown to be perverse. By contrast, an addition based on electricity consumption was held unsafe where it rested on estimates without a test check in the assessee's own unit and without regard to the condition of the machinery or business. The revisional order was therefore sustained on stock variation but set aside on electricity consumption, resulting in partial relief. Case-Laws VAT and Sales Tax Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162448