https://www.taxtmi.com/caselaws?id=152463 The Court affirmed the decision of the Board of Revenue to include disputed amounts in assessable turnovers for the years 1968-69 and 1969-70. The appellant's retraction of a sworn statement regarding unbilled cash sales was not accepted, with the Court emphasizing that once a statement is made, retraction requires substantial evidence of coercion. The differences in taxation under the Income-tax Act and Sales Tax Act were highlighted, with the Court underscoring the distinct nature of the two tax regimes. The burden of proof was held to be on the appellant, and the appeals were ultimately dismissed. en-us Tue, 16 Jan 1979 00:00:00 +0530 Thu, 04 Jul 2013 14:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152463 The Court affirmed the decision of the Board of Revenue to include disputed amounts in assessable turnovers for the years 1968-69 and 1969-70. The appellant's retraction of a sworn statement regarding unbilled cash sales was not accepted, with the Court emphasizing that once a statement is made, retraction requires substantial evidence of coercion. The differences in taxation under the Income-tax Act and Sales Tax Act were highlighted, with the Court underscoring the distinct nature of the two tax regimes. The burden of proof was held to be on the appellant, and the appeals were ultimately dismissed. Case-Laws VAT and Sales Tax Tue, 16 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152463