https://www.taxtmi.com/caselaws?id=127707 An acquittal in criminal prosecution for failure to file sales tax returns did not bind the sales tax Tribunal in assessment proceedings, because tax assessment is fiscal rather than punitive and the criminal court's finding of no proof beyond reasonable doubt was not conclusive on ownership of seized books or taxable turnover. The Tribunal could therefore make an independent assessment. The estimated turnover was also sustained, as it was based on books and documents found during inspection, accepted by the departmental authorities and the Tribunal, and no material showed the estimate to be unsupported by evidence. The revisions failed and the assessment order was left undisturbed. en-us Thu, 07 Nov 1957 00:00:00 +0530 Thu, 14 Mar 2013 16:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127707 An acquittal in criminal prosecution for failure to file sales tax returns did not bind the sales tax Tribunal in assessment proceedings, because tax assessment is fiscal rather than punitive and the criminal court's finding of no proof beyond reasonable doubt was not conclusive on ownership of seized books or taxable turnover. The Tribunal could therefore make an independent assessment. The estimated turnover was also sustained, as it was based on books and documents found during inspection, accepted by the departmental authorities and the Tribunal, and no material showed the estimate to be unsupported by evidence. The revisions failed and the assessment order was left undisturbed. Case-Laws VAT and Sales Tax Thu, 07 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127707