JUDGMENT MRS. PRABHA SRIDEVAN, J. - The tax case was admitted on the following questions of law : "1. Whether, in the facts and circumstances of the case, the Tribunal is right in upholding the estimation based on one day sale ? 2. Whether, in the facts and circumstances of the case, the Tribunal is right in upholding the penalty when the entire estimation is only make and belief affair and not on actual omission or suppression of the turnover ?" The assessee is a dealer in sweets for the assessment year 1993-94. There was inspection on October 28, 1993. As per the assessing officer, "technical defects" were found and they are : "1. Being a manufacturer-cum-wholesaler, no production-cum-stock account is maintained and produced. 2. The purchase of milk is not supported by vouchers." During the course of inspection, the sale was recorded for a sum of Rs. 3,278.20. Number of working days from April 1, 1993 to October 28, 1993 was calculated, excluding Independence Day and 30 weekly holidays, at 180 days. Then the sales turnover was arrived at and the total suppression was added to the turnover as per the accounts, and consequential levy of penalty, etc., followed. The appeal filed was dismissed and the Tribunal also confirmed the same. The learned counsel appearing for the appellant submitted that even as per the assessing officer's order, the defects were only technical and the inspection was made during the time of Deepavali. The learned counsel relied on Hotel Vallalar v. Registrar, Tamil Nadu Taxation Special Tribunal, Chennai [2008] 15 VST 516 (Mad). The learned Special Government Pleader submitted that the assessee is a wholesaler and he is bound to maintain accounts properly and therefore, there is no justification to grant him any indulgence. In Hotel Vallalar v. Registrar, Tamil Nadu Taxation Special Tribunal, Chennai [2008] 15 VST 516 (Mad), the only allegation was that the petitioner did not preserve carbon copies of paying slips and box vouchers supporting the purchase of milk, kerosene and groundnut and no other defect was pointed out to justify an estimation on the basis of the one day sales. This court was of the opinion that "an estimation 1/4th as had been adopted by the Appellate Assistant Commissioner fixing the sales suppression would meet the ends of justice". We are of the view that this decision applies to this case on facts. This court was of the opinion that "an estimation 1/4th as had been adopted by the Appellate Assistant Commissioner fixing the sales suppression would meet the ends of justice". We are of the view that this decision applies to this case on facts. Even according to the Department, the defects were only technical and inspection was made on the eve of Deepavali day, when there are bound to be higher sales. In these circumstances, twenty five per cent of the estimated suppression may be added to calculate the taxable turnover. Proportionately, there will be other modifications. The assessing officer is directed to pass fresh assessment order in accordance with our directions. The questions of law are answered in favour of the assessee. This tax case is partly allowed.