S.B. CIVIL SALES TAX REVISION NO.238/2008 CTO (WC & LT), Bhilwara Vs. M/s Ghanshyam Anjana Date of order : 18th November, 2008 PRESENT HON'BLE DR. JUSTICE VINEET KOTHARI Mr. V.K. Mathur for the petitioner. --------- 1. This revision petition is directed against the order dated 27.11.2007 of the Tax Board whereby the Tax Board upheld the finding of the Dy. Commissioner (Appeals) holding that the Assessing Authority was not justified in increasing the quantum of purchase of Bazari from unregistered dealers for execution of the works contract by the respondent assessee from the Government department and the Dy. Commissioner (Appeals) was justified in setting aside the levy of additional tax on the respondent assessee. 2. Having gone through the order of the Tax Board, this Court finds no question of law arising out of the said order and both the appellate authorities arrived at the finding of fact. The estimation of turn over is a question of fact and two appellate authorities having held in favour of the respondent-assessee, this Court finds no error in the order of the Tax Board. 3. This revision petition filed by the Revenue is found to be devoid of merit. The same is accordingly dismissed. [ DR. VINEET KOTHARI ], J. item No.1 babulal/-