https://www.taxtmi.com/caselaws?id=154594 Tax on purchases was upheld where the disclosed turnover had been rejected and best judgment assessment had been made, leaving the purchase tax levy as the only surviving issue. The assessee was required to produce proof that tax had already been paid on the purchases, and it failed to furnish the necessary materials and details. Mere non-issuance of Form III was not decisive by itself; the decisive factor was the absence of evidence supporting prior tax payment. In those circumstances, the Tribunal's finding was justified and the challenge to the levy failed. en-us Thu, 11 Apr 1985 00:00:00 +0530 Fri, 23 Aug 2013 18:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154594 Tax on purchases was upheld where the disclosed turnover had been rejected and best judgment assessment had been made, leaving the purchase tax levy as the only surviving issue. The assessee was required to produce proof that tax had already been paid on the purchases, and it failed to furnish the necessary materials and details. Mere non-issuance of Form III was not decisive by itself; the decisive factor was the absence of evidence supporting prior tax payment. In those circumstances, the Tribunal's finding was justified and the challenge to the levy failed. Case-Laws VAT and Sales Tax Thu, 11 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154594