https://www.taxtmi.com/caselaws?id=451128 Assessment findings based on bill-book material were upheld because the authority had examined the copies produced, the revisionist did not effectively deny the absence of the original bill, and the disputed sales were reflected in the sales list before the assessing authority. The challenge to the factual findings also failed because no contradiction or perversity was shown. The plea of denial of hearing was rejected since notice had been issued, appellate opportunities were available, and no procedural prejudice was established before the final fact-finding authority. No ground for interference was therefore made out, and the revisions were not entertained. en-us Wed, 20 Mar 2024 00:00:00 +0530 Thu, 21 Mar 2024 06:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451128 Assessment findings based on bill-book material were upheld because the authority had examined the copies produced, the revisionist did not effectively deny the absence of the original bill, and the disputed sales were reflected in the sales list before the assessing authority. The challenge to the factual findings also failed because no contradiction or perversity was shown. The plea of denial of hearing was rejected since notice had been issued, appellate opportunities were available, and no procedural prejudice was established before the final fact-finding authority. No ground for interference was therefore made out, and the revisions were not entertained. Case-Laws VAT and Sales Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451128