K.K. Denesan, J.

This Sales Tax Revision has been filed by the assessee raising the following questions

"A) Is not the order of the Tribunal improper and unsustainable under the facts and circumstances of this case? Is not the order of the Tribunal vitiated by a perverse appreciation of the evidence on record?

B) Whether the lower authorities are justified in assuming that the impugned inter state purchases were made by the assessee merely on the checkpost declarations collected by the assessing authority? Is it not the burden of the revenue to corroborate the contents of the checkpost declaration with other cogent materials to case liability on the assessee? Is there any presumption in law that an assessee had effected interstate purchases merely on the basis of the checkpost declarations found at the checkpost?

C) Is not the rejection of the return and books of accounts of the assessee in order to proceed with best judgment assessment in the instant case unjust and improper?

D) Is not the addition of turnover in the process of best judgment assessment unjust and arbitrary, especially when the estimation was suggested merely on surmises and conjunctures? Is not the quantum