https://www.taxtmi.com/caselaws?id=62657 Enhancement of sales turnover was not sustained because the alleged book discrepancies were plausibly explained. The purchase entries and payment entries related to transactions within the same assessment year, the date variation was minor and did not indicate false accounting, and the apparent sales mismatch was resolved by including finance commission and sales to registered dealers. As no suppression of sales was established, the basis for the revised tax assessment failed and the turnover addition could not be upheld. en-us Tue, 30 Nov 1976 00:00:00 +0530 Sat, 02 Jan 2016 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62657 Enhancement of sales turnover was not sustained because the alleged book discrepancies were plausibly explained. The purchase entries and payment entries related to transactions within the same assessment year, the date variation was minor and did not indicate false accounting, and the apparent sales mismatch was resolved by including finance commission and sales to registered dealers. As no suppression of sales was established, the basis for the revised tax assessment failed and the turnover addition could not be upheld. Case-Laws VAT and Sales Tax Tue, 30 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62657