https://www.taxtmi.com/caselaws?id=153476 Tax liability could not be sustained on alleged shortages of paddy and rice where the only material was an Inspector's report, with no independent enquiry or corroborative evidence of clandestine purchase or sale and no showing that the assessee's explanation was untenable. The addition based on shortage was therefore not justified. By contrast, the amount charged for gunny bags supplied in packing rice was held taxable as sale turnover because the agreement allowed a per-quintal charge and the finding was that the assessee had charged consideration for the bags themselves, not merely labour charges. The result was partial relief on the shortage issue and taxability of the gunny bag turnover. en-us Thu, 11 Sep 1980 00:00:00 +0530 Thu, 27 Apr 2023 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153476 Tax liability could not be sustained on alleged shortages of paddy and rice where the only material was an Inspector's report, with no independent enquiry or corroborative evidence of clandestine purchase or sale and no showing that the assessee's explanation was untenable. The addition based on shortage was therefore not justified. By contrast, the amount charged for gunny bags supplied in packing rice was held taxable as sale turnover because the agreement allowed a per-quintal charge and the finding was that the assessee had charged consideration for the bags themselves, not merely labour charges. The result was partial relief on the shortage issue and taxability of the gunny bag turnover. Case-Laws VAT and Sales Tax Thu, 11 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153476