https://www.taxtmi.com/caselaws?id=164279 Third-party material used in assessment should ordinarily be disclosed, and where adverse unnumbered bills are relied on, inspection and, if required, cross-examination should be afforded to meet the material fairly. Rejection of account books and best judgment estimation of turnover are primarily factual matters. Revisional interference under the Trade Tax Act is limited to cases involving a question of law, illegality, or perversity; concurrent findings of fact by the assessment, appellate, and tribunal authorities were treated as insufficient for interference. en-us Wed, 23 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164279 Third-party material used in assessment should ordinarily be disclosed, and where adverse unnumbered bills are relied on, inspection and, if required, cross-examination should be afforded to meet the material fairly. Rejection of account books and best judgment estimation of turnover are primarily factual matters. Revisional interference under the Trade Tax Act is limited to cases involving a question of law, illegality, or perversity; concurrent findings of fact by the assessment, appellate, and tribunal authorities were treated as insufficient for interference. Case-Laws VAT and Sales Tax Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164279