https://www.taxtmi.com/caselaws?id=433051 In revisional jurisdiction under Section 58 of the VAT Act, 2008, factual findings based on undisputed survey material could not be reappreciated absent proof that the authorities acted without material or beyond jurisdiction. The assessee had not produced books of account during the survey, and the assessment was made on best judgment. The Tribunal, as the last fact-finding authority, relied on findings concerning rent, wages and electricity expenses to reassess turnover and restore the assessment order. That restoration was upheld, with no interference warranted in revision. en-us Wed, 18 Jan 2023 00:00:00 +0530 Fri, 20 Jan 2023 09:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433051 In revisional jurisdiction under Section 58 of the VAT Act, 2008, factual findings based on undisputed survey material could not be reappreciated absent proof that the authorities acted without material or beyond jurisdiction. The assessee had not produced books of account during the survey, and the assessment was made on best judgment. The Tribunal, as the last fact-finding authority, relied on findings concerning rent, wages and electricity expenses to reassess turnover and restore the assessment order. That restoration was upheld, with no interference warranted in revision. Case-Laws VAT and Sales Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433051