https://www.taxtmi.com/caselaws?id=164743 Concurrent factual findings on stock variation and suppression-based turnover estimation were upheld because revision interference was not warranted absent any question of law. The Tribunal's restoration of the estimated turnover was sustained on the basis of inspection material and statistical details. However, the remand of purchase tax turnover under section 7A of the TNGST Act was set aside because the assessing authority had already made a detailed determination on the available material, including consumables used in manufacture, and no further remand was necessary. The taxable turnover was therefore modified downward by deleting the equal addition, while the balance based on stock variation remained intact. en-us Wed, 05 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164743 Concurrent factual findings on stock variation and suppression-based turnover estimation were upheld because revision interference was not warranted absent any question of law. The Tribunal's restoration of the estimated turnover was sustained on the basis of inspection material and statistical details. However, the remand of purchase tax turnover under section 7A of the TNGST Act was set aside because the assessing authority had already made a detailed determination on the available material, including consumables used in manufacture, and no further remand was necessary. The taxable turnover was therefore modified downward by deleting the equal addition, while the balance based on stock variation remained intact. Case-Laws VAT and Sales Tax Wed, 05 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164743