https://www.taxtmi.com/caselaws?id=128959 Regularly kept broker's accounts, referring to the assessee by name and supported by earlier statement evidence, were sufficient to sustain a reassessment for escaped turnover where the assessee failed to produce his own accounts to rebut the inference. The additional levy on the first sale of imported sugar was also upheld because Article 304(a) permits a State tax on imported goods when locally produced goods are taxed on the same footing without discrimination. The levy was therefore treated as valid and not as a violation of Article 301. en-us Wed, 30 Sep 1964 00:00:00 +0530 Mon, 15 Apr 2013 16:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128959 Regularly kept broker's accounts, referring to the assessee by name and supported by earlier statement evidence, were sufficient to sustain a reassessment for escaped turnover where the assessee failed to produce his own accounts to rebut the inference. The additional levy on the first sale of imported sugar was also upheld because Article 304(a) permits a State tax on imported goods when locally produced goods are taxed on the same footing without discrimination. The levy was therefore treated as valid and not as a violation of Article 301. Case-Laws VAT and Sales Tax Wed, 30 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128959