https://www.taxtmi.com/caselaws?id=166520 A revisional authority cannot disturb a turnover estimate based on electricity consumption unless the record contains adequate contemporaneous material showing that the appellate estimate is irrational or unsupported. In this crusher-unit dispute, the first appellate authority's higher consumption norm was based on operational factors such as voltage fluctuation, machinery wear, varying boulder hardness and repeated feeding of oversized material, making its estimate more rational. The revision relied mainly on arithmetic from consumption details and earlier survey results, but no relevant assessment-year material justified reopening the appellate finding. The revisional re-fixation of turnover was therefore not sustainable, and the appellate determination was restored. en-us Thu, 21 Jul 2011 00:00:00 +0530 Wed, 08 Oct 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166520 A revisional authority cannot disturb a turnover estimate based on electricity consumption unless the record contains adequate contemporaneous material showing that the appellate estimate is irrational or unsupported. In this crusher-unit dispute, the first appellate authority's higher consumption norm was based on operational factors such as voltage fluctuation, machinery wear, varying boulder hardness and repeated feeding of oversized material, making its estimate more rational. The revision relied mainly on arithmetic from consumption details and earlier survey results, but no relevant assessment-year material justified reopening the appellate finding. The revisional re-fixation of turnover was therefore not sustainable, and the appellate determination was restored. Case-Laws VAT and Sales Tax Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166520