JUDGMENT The judgment of the Court was delivered by V. V. KAMAT, J. - The present revision case relates to the assessment year 1981-82. The assessing authority fround from the check-post declarations that the dealer had purchased goods worth Rs. 7,75,187.11 from various traders at Coimbatore and did not account for the same in its account books. The assessing authority considered the matter and came to the conclusion after rejecting the accounts on estimation as regards unaccounted sale by its order. The first appellate authority has also considered the position and has found which is also quoted ad verbatim by the second appellate authority - the Tribunal. On facts it is seen that the appellant had purchased goods from the dealers mentioned in the order and transported them into Kerala. The enquiry appears to have been made by the department with the Coimbatore dealers and it confirms that the said dealers sold the items as per their cash bills and the goods were delivered against the said cash payments at Coimbatore after receipt of the amount. The first appellate authority has also observed further that the concerned goods were transported to Kerala which could be found from the check-post declaration. The goods entered the State of Kerala through the check-post which is also verified from the relevant declarations. 2. Added to this position, the Tribunal, as the second fact-finding authority, has also confirmed the factual conclusions with regard to the entry of the goods as per the data available from the check-post declarations. 3. The learned counsel urged that there was a demand for cross-examination of the concerned witnesses. 4. Reading the three judgments and hearing the learned counsel for the assessee, when the fact-finding authorities have found that the goods have travelled and there is evidence of the goods having been sold against cash payments, it will have to be held that factual material necessary to initiate and consequently justify the action is available in the nature of documents. On facts there is no material because these aspects get established from the cash bills at the one end and the check-post declarations referring to the entry of the goods on the other together with the fact that the accounts are silent in regard thereto. The assessee wanted to establish that the dealer had actually not purchased the goods. On facts there is no material because these aspects get established from the cash bills at the one end and the check-post declarations referring to the entry of the goods on the other together with the fact that the accounts are silent in regard thereto. The assessee wanted to establish that the dealer had actually not purchased the goods. In our judgment the material on record was found by the authorities is more than sufficient and consequently the authorities will have to be held as justified in rejecting the prayer of the assessee with regard to the cross-examination. In our judgment, the facts revealed emphatically that there is material to substantiate the action and the conclusions reached by the authorities below do not require any interference. For the above reasons the revision stands dismissed at the stage of admission. Petition dismissed.