https://www.taxtmi.com/caselaws?id=128945 An adverse presumption cannot be drawn to assess sales tax on disputed turnover merely because two export contracts were not produced, where the assessee's accounts show a consistent pattern of dealings with the same exporting agent and contracts for the substantial remainder support the export-sale claim. The preservation rule required retention of accounts for only five years, so the missing documents were not enough, by themselves, to justify an inference of deliberate suppression. On that basis, the assessment on the disputed turnover was held unsupported in law and was set aside in favour of the assessee. en-us Tue, 30 Jun 1964 00:00:00 +0530 Mon, 15 Apr 2013 14:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128945 An adverse presumption cannot be drawn to assess sales tax on disputed turnover merely because two export contracts were not produced, where the assessee's accounts show a consistent pattern of dealings with the same exporting agent and contracts for the substantial remainder support the export-sale claim. The preservation rule required retention of accounts for only five years, so the missing documents were not enough, by themselves, to justify an inference of deliberate suppression. On that basis, the assessment on the disputed turnover was held unsupported in law and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 30 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128945