1990 (8) TMI 363

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..... as "Sen Brothers". It is a dealer under the Tripura Sales Tax Act, 1976 (hereinafter "the Act"). During the period April 1, 1980 to March 31, 1981, the petitioner supplied bricks to the Public Works Department in pursuance of contract agreement entered into between them. On consideration of the terms of the contract these supplies were held by the sales tax authorities to be sales exigible to tax .....

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..... 104 to 107 of 1983 [Pioneer Enterprise v. State of Tripura [1991] 80 STC 125 (Gauhati)] which have already been heard. The decision in those cases will govern the present case also. In addition to the aforesaid two questions Mr. Lodh also argued that the estimation of turnover was arbitrary and excessive and the same should be set aside. Mr. K.N. Bhattacharjee, the learned counsel agreed that .....

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..... tion being a pure finding of fact, cannot be challenged in the present writ petition. We have considered the rival submissions. So far as the objection to the estimation of turnover is concerned, we find that the same has been arrived at on proper consideration of all the facts and circumstances of the case. Therefore, we are not inclined to interfere with the same in exercise of our writ juri .....

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