https://www.taxtmi.com/caselaws?id=62419 Vegetable seeds and onion seeds were treated as covered by the tax-free vegetable entries, because later notifications introducing a separate tax entry did not justify classifying them as unclassified goods for the relevant years; the levy on those items was therefore held unsustainable. The accounts for 1974-75 could not be rejected merely because turnover had declined, vouchers were not individually produced, or one sale item was omitted, absent proved suppression or other material unreliability. The returned figures were accepted, with only verification of sales tax collection accounts for correct turnover determination and consequential tax recalculation. en-us Thu, 25 Nov 1976 00:00:00 +0530 Mon, 23 Jan 2012 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62419 Vegetable seeds and onion seeds were treated as covered by the tax-free vegetable entries, because later notifications introducing a separate tax entry did not justify classifying them as unclassified goods for the relevant years; the levy on those items was therefore held unsustainable. The accounts for 1974-75 could not be rejected merely because turnover had declined, vouchers were not individually produced, or one sale item was omitted, absent proved suppression or other material unreliability. The returned figures were accepted, with only verification of sales tax collection accounts for correct turnover determination and consequential tax recalculation. Case-Laws VAT and Sales Tax Thu, 25 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62419