https://www.taxtmi.com/caselaws?id=151361 Mere information from a sales tax officer, without the underlying books, entries, or supporting statement, is insufficient to prove suppression of sales. The Bombay HC noted that the only basis for the finding was an unverified report that the dealer's records showed despatches of nine trucks of oil while the assessees had accounted for only one truck. As the material relied on was not brought on record, it could at best raise suspicion and not evidence of probative value. The court therefore held that there was no material to sustain the finding of suppressed sales and answered the question in the negative. en-us Mon, 24 Jan 1977 00:00:00 +0530 Wed, 05 Jun 2013 11:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151361 Mere information from a sales tax officer, without the underlying books, entries, or supporting statement, is insufficient to prove suppression of sales. The Bombay HC noted that the only basis for the finding was an unverified report that the dealer's records showed despatches of nine trucks of oil while the assessees had accounted for only one truck. As the material relied on was not brought on record, it could at best raise suspicion and not evidence of probative value. The court therefore held that there was no material to sustain the finding of suppressed sales and answered the question in the negative. Case-Laws VAT and Sales Tax Mon, 24 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151361