https://www.taxtmi.com/caselaws?id=173128 Revisional interference was unwarranted where the Tribunal found no defect in the dealer's books of account and no suppression of turnover; on the facts, rejection of the accounts and enhancement of turnover were not justified. Export pass fee paid for obtaining an export permit was also held outside turnover because the dealer did not realise it from customers and was not itself liable to pay the fee under the Excise law. The revisional court therefore declined to disturb the factual findings or the exclusion of the fee from turnover, leaving the assessee's relief intact. en-us Mon, 14 Mar 2005 00:00:00 +0530 Wed, 09 Sep 2015 15:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173128 Revisional interference was unwarranted where the Tribunal found no defect in the dealer's books of account and no suppression of turnover; on the facts, rejection of the accounts and enhancement of turnover were not justified. Export pass fee paid for obtaining an export permit was also held outside turnover because the dealer did not realise it from customers and was not itself liable to pay the fee under the Excise law. The revisional court therefore declined to disturb the factual findings or the exclusion of the fee from turnover, leaving the assessee's relief intact. Case-Laws VAT and Sales Tax Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173128