https://www.taxtmi.com/caselaws?id=165368 Turnover estimates based on seized survey documents were sustained because the entries were not reconciled with the books of account and the concurrent factual findings showed no apparent error requiring revisional interference. A plea that the assessee was a deemed manufacturer under section 2(ee) of the U.P. Trade Tax Act, 1948 also failed because the factual foundation for that alternative contention had not been laid before the authorities below. The revisional court therefore declined to disturb the suppression finding or the turnover estimate, and the revision was rejected. en-us Thu, 18 Nov 2010 00:00:00 +0530 Wed, 02 Jul 2014 12:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165368 Turnover estimates based on seized survey documents were sustained because the entries were not reconciled with the books of account and the concurrent factual findings showed no apparent error requiring revisional interference. A plea that the assessee was a deemed manufacturer under section 2(ee) of the U.P. Trade Tax Act, 1948 also failed because the factual foundation for that alternative contention had not been laid before the authorities below. The revisional court therefore declined to disturb the suppression finding or the turnover estimate, and the revision was rejected. Case-Laws VAT and Sales Tax Thu, 18 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165368