https://www.taxtmi.com/caselaws?id=153166 Revenue's tape-measure or sampling verification was not treated as a sound basis for imposing tax, but the measurement made on behalf of the Food Corporation of India was given greater weight because it showed a shortage of 61 quintals of paddy. On that footing, and in light of the assessee's practice of back-calculating purchase tax and accepting that the shortage reflected paddy purchased but not matched by corresponding rice sales, the shortage was treated as unaccounted purchase. Purchase-tax liability was therefore sustained on the 61 quintals of paddy, and the demand was upheld. en-us Mon, 15 Mar 1982 00:00:00 +0530 Thu, 18 Jul 2013 17:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153166 Revenue's tape-measure or sampling verification was not treated as a sound basis for imposing tax, but the measurement made on behalf of the Food Corporation of India was given greater weight because it showed a shortage of 61 quintals of paddy. On that footing, and in light of the assessee's practice of back-calculating purchase tax and accepting that the shortage reflected paddy purchased but not matched by corresponding rice sales, the shortage was treated as unaccounted purchase. Purchase-tax liability was therefore sustained on the 61 quintals of paddy, and the demand was upheld. Case-Laws VAT and Sales Tax Mon, 15 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153166