1995 (9) TMI 367

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....8 of the Tamil Nadu General Sales Tax Act after having failed before all the three authorities including the Tribunal. The assessment was a best judgment assessment and on reading the Tribunal's order, we find the following factual findings only: "(1) The learned Authorised Representative has argued that the entries in slips have been misconstrued as representing sale suppression. On a verificat....

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....ages in the pocket note-book B. In the circumstances of the case, the above addition cannot be said to be excessive or unreasonable." As against these factual findings, the only "question of law" as alleged in the revision grounds runs as follows: "Has not the Tribunal decided the issue erroneously without properly considering the facts and circumstances of the case." Thus, even the alleged que....