https://www.taxtmi.com/caselaws?id=275820 The court dismissed the reference applications as the issues raised were not brought up or decided during the revision proceedings. The court clarified that the Additional Judge (Revisions) did not enhance the turnover but determined it at a different figure, not exceeding the initial assessment. The court found that the estimate of turnover by the Additional Judge was not arbitrary, as relying on the turnover of the preceding year is a common practice. Costs were awarded to the respondent, and counsel's fees were assessed accordingly. en-us Wed, 08 Jul 1970 00:00:00 +0530 Thu, 18 Oct 2018 10:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275820 The court dismissed the reference applications as the issues raised were not brought up or decided during the revision proceedings. The court clarified that the Additional Judge (Revisions) did not enhance the turnover but determined it at a different figure, not exceeding the initial assessment. The court found that the estimate of turnover by the Additional Judge was not arbitrary, as relying on the turnover of the preceding year is a common practice. Costs were awarded to the respondent, and counsel's fees were assessed accordingly. Case-Laws VAT and Sales Tax Wed, 08 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275820