https://www.taxtmi.com/caselaws?id=167985 Where a trade tax assessment was based on a survey, incomplete books, and estimate of coal consumption, firing period, and brick sales, the assessment, partial relief in first appeal, and Tribunal's affirmation turned on factual estimation rather than a question of law. Estimation of turnover and related inferences were treated as matters of fact, and no substantial question of law was found for revision. Because the assessee had participated in the appellate proceedings, any complaint of prejudice based on natural justice was also not sustained. en-us Mon, 07 May 2012 00:00:00 +0530 Wed, 07 Jan 2015 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167985 Where a trade tax assessment was based on a survey, incomplete books, and estimate of coal consumption, firing period, and brick sales, the assessment, partial relief in first appeal, and Tribunal's affirmation turned on factual estimation rather than a question of law. Estimation of turnover and related inferences were treated as matters of fact, and no substantial question of law was found for revision. Because the assessee had participated in the appellate proceedings, any complaint of prejudice based on natural justice was also not sustained. Case-Laws VAT and Sales Tax Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167985