1995 (9) TMI 367

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....ed this revision under section 38 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 repre....

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....of the actual suppression towards the torn pages 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 circums....