https://www.taxtmi.com/caselaws?id=275820 A question could be referred only if it arose from the revisional order, meaning it had been raised before or decided by the revisional authority. On that basis, the challenge to enhancement of turnover and the limitation issue were not referable because the jurisdictional objection was neither urged nor determined in revision, and the revisional figure did not exceed the original assessment. The estimate of turnover was also upheld as non-arbitrary because the revisional authority relied on the preceding year's turnover as a practical guide, with no departure from normal business conditions shown. No referable question of law was made out. 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 A question could be referred only if it arose from the revisional order, meaning it had been raised before or decided by the revisional authority. On that basis, the challenge to enhancement of turnover and the limitation issue were not referable because the jurisdictional objection was neither urged nor determined in revision, and the revisional figure did not exceed the original assessment. The estimate of turnover was also upheld as non-arbitrary because the revisional authority relied on the preceding year's turnover as a practical guide, with no departure from normal business conditions shown. No referable question of law was made out. Case-Laws VAT and Sales Tax Wed, 08 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275820