https://www.taxtmi.com/caselaws?id=380494 Concurrent findings based on survey material, including a diary and loose papers showing suppressed sales, supported rejection of the declared turnover and estimation of liability in a restaurant and bar business. The assessee's books of account were produced only at the appellate stage after delay, and the authorities treated the survey evidence as reliable for assessing sales. As the appellate authorities had already granted substantial relief and no legal infirmity was shown in the appreciation of evidence, no question of law arose in revision under the U.P. Value Added Tax Act, 2008. en-us Fri, 17 May 2019 00:00:00 +0530 Thu, 23 May 2019 07:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380494 Concurrent findings based on survey material, including a diary and loose papers showing suppressed sales, supported rejection of the declared turnover and estimation of liability in a restaurant and bar business. The assessee's books of account were produced only at the appellate stage after delay, and the authorities treated the survey evidence as reliable for assessing sales. As the appellate authorities had already granted substantial relief and no legal infirmity was shown in the appreciation of evidence, no question of law arose in revision under the U.P. Value Added Tax Act, 2008. Case-Laws VAT and Sales Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380494