Judgment :- BALASUBRAHMANYAN, J. These cases are that of a dealer in iron and steel goods. The records maintained by the dealer for transactions of these goods were such that there was no separate reckoning of the first sales in those goods on the one hand and the second or subsequent sales in those goods on the other. In the absence of any clear-cut accounts or other material distinguishing the first sales from other sales, the assessment was completed on the basis of an estimated reckoning of the first sales. On appeal, the Sales Tax Appellate Tribunal confirmed the assessment. This pattern of assessment on estimate was followed for two assessment years 1971-72 and 1972-73 and both these assessments were confirmed in appeal, as stated above. These revisions are against the combined orders of the Tribunal. We think that we should not interfere in revision in a matter of estimate of this kind, sitting in revision, because matters of estimate are matters of degree. In this very assessee's case, for different assessment years, this Court had declined to interfere with similar orders passed by the Appellate Tribunal in appeal (vide judgment dated 13th June, 1978, in T.C. Nos. 569 and 571 of 1975). In view of the above considerations, these revisions are dismissed. There will however be no order as to costs.