https://www.taxtmi.com/caselaws?id=62404 Accounts could not be rejected where the alleged purchase suppression was not established: purchase vouchers for watch straps were available, and the return period had not yet expired at the time of inspection. The isolated fan purchase in the name of Sunakar was not shown to be a business purchase by the dealer, so it did not prove suppression on the facts. The failure to carry cash-memo sales into the sales register was treated as an irregularity because the sales themselves were supported by cash memos. In the absence of proved suppression, enhancement of sales tax was not sustainable, the returned figures were accepted, and excess tax was directed to be refunded. en-us Tue, 27 Jan 1976 00:00:00 +0530 Mon, 23 Jan 2012 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62404 Accounts could not be rejected where the alleged purchase suppression was not established: purchase vouchers for watch straps were available, and the return period had not yet expired at the time of inspection. The isolated fan purchase in the name of Sunakar was not shown to be a business purchase by the dealer, so it did not prove suppression on the facts. The failure to carry cash-memo sales into the sales register was treated as an irregularity because the sales themselves were supported by cash memos. In the absence of proved suppression, enhancement of sales tax was not sustainable, the returned figures were accepted, and excess tax was directed to be refunded. Case-Laws VAT and Sales Tax Tue, 27 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62404