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2018 (2) TMI 1801 - HC - VAT and Sales TaxSuppression of turnover - Estimation to the turnover for probable omission and suppression - Rejection of accounts - no further transactions of suppression having been detected by the Assessing Officer - Held that:- We are unable to sustain the view taken by the Tribunal, insofar as relegating the assessee to the Assessing Officer after having sustained the taxable turnover on the suppression detected. There can be no further re-assessment made on the basis of the result of the criminal case. The challenge in the aforesaid revision is of the State against the complete deletion of the estimation made - The deletion was not proper, especially since the actual suppression detected has been sustained by the Tribunal and there is no challenge to that by the assessee. Hence, the question of law is answered in favor of the Revenue and against the assessee - The order of the Tribunal is modified to the extent of setting aside the deletion of estimation as also the direction enabling the assessee to approach the assessing authority on the basis of the outcome of the case pending before the Court of Judicial First Class Magistrate-I, Palakkad. Revision allowed.
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