https://www.taxtmi.com/caselaws?id=151329 The Supreme Court overturned the decision to add Rs. 93,333 to the turnover in foodgrains for the assessee. The court emphasized that the burden of proof lies with the department to establish that unexplained amounts are profits from transactions subject to sales tax. It clarified that the approach for income tax cases cannot be directly applied to sales tax cases and highlighted the necessity of demonstrating a connection between unexplained income and taxable transactions. As there was no concrete evidence linking the additional amount to taxable transactions, the court found the authorities' conclusions legally unsustainable and ruled in favor of the assessee. en-us Mon, 23 May 1977 00:00:00 +0530 Tue, 04 Jun 2013 15:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151329 The Supreme Court overturned the decision to add Rs. 93,333 to the turnover in foodgrains for the assessee. The court emphasized that the burden of proof lies with the department to establish that unexplained amounts are profits from transactions subject to sales tax. It clarified that the approach for income tax cases cannot be directly applied to sales tax cases and highlighted the necessity of demonstrating a connection between unexplained income and taxable transactions. As there was no concrete evidence linking the additional amount to taxable transactions, the court found the authorities' conclusions legally unsustainable and ruled in favor of the assessee. Case-Laws VAT and Sales Tax Mon, 23 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151329