https://www.taxtmi.com/caselaws?id=127100 Taxable turnover could not be raised to the full returned figure merely because cash memos were not produced where the materials supported a lower reasonable estimate and the Sales Tax Officer had already accepted a reduced taxable turnover. The controlling question was whether the dealer had transactions in tax-free goods and, if so, what their turnover was. On that basis, the higher authority's enhancement was not justified, and the assessment was required to be modified by restoring the lower estimate. en-us Fri, 17 May 1946 00:00:00 +0530 Tue, 26 Feb 2013 12:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127100 Taxable turnover could not be raised to the full returned figure merely because cash memos were not produced where the materials supported a lower reasonable estimate and the Sales Tax Officer had already accepted a reduced taxable turnover. The controlling question was whether the dealer had transactions in tax-free goods and, if so, what their turnover was. On that basis, the higher authority's enhancement was not justified, and the assessment was required to be modified by restoring the lower estimate. Case-Laws VAT and Sales Tax Fri, 17 May 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127100