https://www.taxtmi.com/caselaws?id=154574 A turnover addition for 1,75,000 bricks could not be sustained without a clear factual finding that the bricks were actually sold to the firm. The Tribunal had reversed the earlier reduction in turnover without recording such a finding, so the alleged sale could not be treated as proved on the evidence before it. The High Court held that a transaction cannot be included as sale turnover unless the appellate authority establishes sale on record. The matter was therefore remanded for fresh decision, and the assessee succeeded to that extent. en-us Wed, 02 Jan 1985 00:00:00 +0530 Fri, 23 Aug 2013 17:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154574 A turnover addition for 1,75,000 bricks could not be sustained without a clear factual finding that the bricks were actually sold to the firm. The Tribunal had reversed the earlier reduction in turnover without recording such a finding, so the alleged sale could not be treated as proved on the evidence before it. The High Court held that a transaction cannot be included as sale turnover unless the appellate authority establishes sale on record. The matter was therefore remanded for fresh decision, and the assessee succeeded to that extent. Case-Laws VAT and Sales Tax Wed, 02 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154574