R. R. MISRA, J. - (1.) For the assessment year 1974-75, the assessee carried on business in medicines. The sole dispute between the parties before the Sales Tax Tribunal related to the estimate of turnover. By the impugned order dated 16th April, 1987, the Sales Tax Tribunal has affirmed the estimate of turnover as made by the first appellate authority and has dismissed the appeal filed by the department. Aggrieved, the Commissioner of Sales Tax, has filed the present revision in this Court. I have heard the learned Standing Counsel appearing for the department. From a perusal of the impugned order it is apparent that in this case on a survey dated 18th October, 1974, certain packing slips were discovered. Both the appellate authorities below have considered and believed the explanation of the assessee in this regard and have come to the conclusion that the sales tax department was not right in coming to the conclusion that the packing slips, in fact, are sales memos. The assessee has stated that the details mentioned in the packing slips were meant for the despatcher and need not tally with the sales memos. Both the appellate authorities below have considered the facts of this case as well as the packing slips in question and have recorded a finding of fact that the explanation furnished by the assessee is correct. In this situation the submission made by the Standing Counsel that the estimate as made by the Sales Tax Officer was a correct estimate is without any force. In my opinion, the appellate authorities below have fixed the estimate of turnover on the basis of appraisal of evidence which was before them and there is no error of law involved in the same. In the result, the revision fails and is dismissed with costs, which are assessed at Rs. 200 (rupees two hundred ). Petition dismissed. .;