https://www.taxtmi.com/caselaws?id=174924 Absence of proper books of account and supporting records justified estimate-based additions in assessment of a brick kiln business. The Tribunal's estimate of the burning period and brick production, and the partial restoration of the assessment on the same footing, involved factual appreciation rather than any legal principle. As the record showed no legal infirmity or perversity in the Tribunal's approach, the dispute did not raise a substantial question of law. The revision was therefore not maintainable and the assessee's challenge failed. en-us Thu, 14 Jul 2011 00:00:00 +0530 Fri, 31 Mar 2017 05:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174924 Absence of proper books of account and supporting records justified estimate-based additions in assessment of a brick kiln business. The Tribunal's estimate of the burning period and brick production, and the partial restoration of the assessment on the same footing, involved factual appreciation rather than any legal principle. As the record showed no legal infirmity or perversity in the Tribunal's approach, the dispute did not raise a substantial question of law. The revision was therefore not maintainable and the assessee's challenge failed. Case-Laws VAT and Sales Tax Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174924