https://www.taxtmi.com/caselaws?id=62427 The appeal challenged the reduction of assessment for the year 1973-74, where the Assistant CST had initially enhanced the turnover due to alleged purchase suppression. The assessee, a dealer of motor parts, omitted a tyre purchase from the accounts. Despite inconsistent explanations, the Assistant CST accepted purchase suppression but reduced the enhancement. The Tax Practitioner argued against the suppression, supported by the Inspection Officer's confirmation of the tyre purchase. The forums upheld the finding, limiting the enhancement to the value of the omitted purchase. The appeal was allowed, restricting the enhancement to Rs. 251.45, with instructions for tax refund. en-us Fri, 08 Jul 1977 00:00:00 +0530 Mon, 23 Jan 2012 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62427 The appeal challenged the reduction of assessment for the year 1973-74, where the Assistant CST had initially enhanced the turnover due to alleged purchase suppression. The assessee, a dealer of motor parts, omitted a tyre purchase from the accounts. Despite inconsistent explanations, the Assistant CST accepted purchase suppression but reduced the enhancement. The Tax Practitioner argued against the suppression, supported by the Inspection Officer's confirmation of the tyre purchase. The forums upheld the finding, limiting the enhancement to the value of the omitted purchase. The appeal was allowed, restricting the enhancement to Rs. 251.45, with instructions for tax refund. Case-Laws VAT and Sales Tax Fri, 08 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62427