https://www.taxtmi.com/caselaws?id=150298 Boxes made of chir were held to fall within the timber-products sales tax notification, following binding Division Bench precedent treating such wooden boxes as timber products, so the classification applied against the assessee. On the turnover issue, the Court found that the alleged suppression was not established because most entries in the anamath books were correlated with the regular accounts and the remaining discrepancies were insufficient to prove suppressed transactions. The revisional addition was therefore set aside, and the challenge to the turnover addition succeeded on the facts. en-us Wed, 27 Sep 1972 00:00:00 +0530 Sat, 11 May 2013 13:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150298 Boxes made of chir were held to fall within the timber-products sales tax notification, following binding Division Bench precedent treating such wooden boxes as timber products, so the classification applied against the assessee. On the turnover issue, the Court found that the alleged suppression was not established because most entries in the anamath books were correlated with the regular accounts and the remaining discrepancies were insufficient to prove suppressed transactions. The revisional addition was therefore set aside, and the challenge to the turnover addition succeeded on the facts. Case-Laws VAT and Sales Tax Wed, 27 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150298