https://www.taxtmi.com/caselaws?id=189705 Rule 38(4) of the Kerala General Sales Tax Rules, 1963 requires a statutory report from the assessing authority after verification of records, documents and other evidence, and such a report carries due evidentiary weight when placed before the appellate authority in the prescribed manner. The assessee's non-Government status did not, by itself, reduce the value of its accounts. As the report itself recorded no concrete evidence of sales suppression and the appellate authorities relied on that report, no error of law was shown in the concurrent findings, and the revision was rejected as not raising any question of law. en-us Tue, 02 Feb 2016 00:00:00 +0530 Tue, 17 Jan 2017 20:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189705 Rule 38(4) of the Kerala General Sales Tax Rules, 1963 requires a statutory report from the assessing authority after verification of records, documents and other evidence, and such a report carries due evidentiary weight when placed before the appellate authority in the prescribed manner. The assessee's non-Government status did not, by itself, reduce the value of its accounts. As the report itself recorded no concrete evidence of sales suppression and the appellate authorities relied on that report, no error of law was shown in the concurrent findings, and the revision was rejected as not raising any question of law. Case-Laws VAT and Sales Tax Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189705