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    <description>The High Court held that the Tribunal&#039;s reduced estimate of turnover did not warrant revision because it rested on appreciation of the evidence and was not perverse. The dealer had admitted sales of coffee drinks and vegetable biriyani, and the authorities found that the returned turnover did not reflect actual sales. As the estimation was founded on factual assessment of the record, the court declined interference with the Tribunal&#039;s exercise of discretion.</description>
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