https://www.taxtmi.com/caselaws?id=163526 Revisional interference was declined where the dealer's account books were rejected on survey-based evidence, including stock discrepancies, pencil entries capable of alteration, absence of a coal stock register despite coal consumption, and irregularities in the RGI register. On that basis, the authorities' staged best judgment estimation of taxable turnover was sustained, and the Tribunal's reasons for reducing the estimate and refusing enhancement were accepted. The Court held that, in revision, it would not substitute its own turnover estimate where the findings rested on appreciation of evidence and no material established any fixed cap on turnover. en-us Wed, 09 Jan 2008 00:00:00 +0530 Wed, 17 Dec 2014 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163526 Revisional interference was declined where the dealer's account books were rejected on survey-based evidence, including stock discrepancies, pencil entries capable of alteration, absence of a coal stock register despite coal consumption, and irregularities in the RGI register. On that basis, the authorities' staged best judgment estimation of taxable turnover was sustained, and the Tribunal's reasons for reducing the estimate and refusing enhancement were accepted. The Court held that, in revision, it would not substitute its own turnover estimate where the findings rested on appreciation of evidence and no material established any fixed cap on turnover. Case-Laws VAT and Sales Tax Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163526