https://www.taxtmi.com/caselaws?id=152677 Sales tax reassessment requires independent material linking disclosed income or receipts to consideration from transactions liable to sales tax. Income-tax disclosure by partners, without evidence that it represents concealed taxable turnover, does not justify reopening or enhancing a sales tax assessment. Where the disclosure relates to a period outside the relevant assessment years and that position remains uncontroverted, reliance on the disclosure alone lacks a factual basis. Confidential income-tax disclosures also cannot be used for sales tax reassessment without a convincing legal basis. The proposed revision notice was treated as without jurisdiction, with consequential restraint on further action and return of seized books and documents. en-us Tue, 29 Jan 1980 00:00:00 +0530 Mon, 08 Jul 2013 18:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152677 Sales tax reassessment requires independent material linking disclosed income or receipts to consideration from transactions liable to sales tax. Income-tax disclosure by partners, without evidence that it represents concealed taxable turnover, does not justify reopening or enhancing a sales tax assessment. Where the disclosure relates to a period outside the relevant assessment years and that position remains uncontroverted, reliance on the disclosure alone lacks a factual basis. Confidential income-tax disclosures also cannot be used for sales tax reassessment without a convincing legal basis. The proposed revision notice was treated as without jurisdiction, with consequential restraint on further action and return of seized books and documents. Case-Laws VAT and Sales Tax Tue, 29 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152677