https://www.taxtmi.com/caselaws?id=128400 The court upheld the assessment of turnover for a dealer in groundnut oil and cake for the year 1955-56, based on evidence of suppression of sales by the assessee. Despite the petitioner's arguments against the additional estimate for the remaining year, the court found substantial material supporting the assessing authority's estimate. The court distinguished previous judgments cited by the petitioner, emphasizing the concrete evidence of suppression in this case. The revision petition was dismissed, and costs were awarded to the respondent, affirming the validity of the assessment based on concrete evidence rather than mere suspicion. en-us Wed, 12 Jul 1961 00:00:00 +0530 Thu, 04 Apr 2013 14:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128400 The court upheld the assessment of turnover for a dealer in groundnut oil and cake for the year 1955-56, based on evidence of suppression of sales by the assessee. Despite the petitioner's arguments against the additional estimate for the remaining year, the court found substantial material supporting the assessing authority's estimate. The court distinguished previous judgments cited by the petitioner, emphasizing the concrete evidence of suppression in this case. The revision petition was dismissed, and costs were awarded to the respondent, affirming the validity of the assessment based on concrete evidence rather than mere suspicion. Case-Laws VAT and Sales Tax Wed, 12 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128400