https://www.taxtmi.com/caselaws?id=154810 An enhancement of gross turnover cannot rest on suspicion or a loose paper alone when the inspection report does not provide material to prove clandestine sales or suppression. Here, the purza merely showed goods were weighed and intended for truck transport, while the assessee's explanation that the sale was not finalised and the cash memo had not yet been issued remained unshaken. Non-issuance of a cash memo at the time of inspection did not by itself establish undisclosed turnover. The turnover addition was therefore held arbitrary and perverse, and the assessee succeeded. en-us Wed, 20 May 1987 00:00:00 +0530 Tue, 27 Aug 2013 15:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154810 An enhancement of gross turnover cannot rest on suspicion or a loose paper alone when the inspection report does not provide material to prove clandestine sales or suppression. Here, the purza merely showed goods were weighed and intended for truck transport, while the assessee's explanation that the sale was not finalised and the cash memo had not yet been issued remained unshaken. Non-issuance of a cash memo at the time of inspection did not by itself establish undisclosed turnover. The turnover addition was therefore held arbitrary and perverse, and the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 20 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154810