https://www.taxtmi.com/caselaws?id=166008 Estimation of turnover after rejection of a dealer's books of account is treated as a question of fact, not a question of law. Where the assessment, first appeal, and Tribunal all rest on estimation, revisional interference under section 11 of the U.P. Trade Tax Act, 1948 is confined to legal issues and does not permit reappreciation of factual findings. On that basis, no question of law arose for interference in revision, and the issue was decided against the assessee. en-us Wed, 13 Jan 2010 00:00:00 +0530 Sat, 18 Oct 2014 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166008 Estimation of turnover after rejection of a dealer's books of account is treated as a question of fact, not a question of law. Where the assessment, first appeal, and Tribunal all rest on estimation, revisional interference under section 11 of the U.P. Trade Tax Act, 1948 is confined to legal issues and does not permit reappreciation of factual findings. On that basis, no question of law arose for interference in revision, and the issue was decided against the assessee. Case-Laws VAT and Sales Tax Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166008