https://www.taxtmi.com/caselaws?id=150141 The High Court found that the petitioner was wrongly assessed for sales tax based on a transaction attributed to another firm. The court determined that there was insufficient evidence linking the transaction to the petitioner, emphasizing the necessity of evidence for such attributions. Additionally, the court ruled that the turnover enhancement lacked a rational nexus with the concealed amount, leading to a conclusion that the taxing authorities' findings were unsupported and contrary to law. The court ultimately decided in favor of the petitioner, negating the assessments due to lack of evidence and legal basis, with no costs awarded and a refund of the reference fee. en-us Thu, 14 Oct 1971 00:00:00 +0530 Thu, 09 May 2013 13:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150141 The High Court found that the petitioner was wrongly assessed for sales tax based on a transaction attributed to another firm. The court determined that there was insufficient evidence linking the transaction to the petitioner, emphasizing the necessity of evidence for such attributions. Additionally, the court ruled that the turnover enhancement lacked a rational nexus with the concealed amount, leading to a conclusion that the taxing authorities' findings were unsupported and contrary to law. The court ultimately decided in favor of the petitioner, negating the assessments due to lack of evidence and legal basis, with no costs awarded and a refund of the reference fee. Case-Laws VAT and Sales Tax Thu, 14 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150141