https://www.taxtmi.com/caselaws?id=154984 Where suppressed turnover is found and accounts are incomplete, the burden of proving the source and character of the enhanced turnover lies on the dealer under section 12-A of the U.P. Sales Tax Act, because those facts are specially within the assessee's knowledge; the dealer failed to discharge that burden. Questions limited to the sufficiency and appreciation of evidence on the quantum of turnover are factual and do not justify revisional interference under section 11 of the Act, so the Tribunal's findings on suppression and turnover were left undisturbed. en-us Fri, 29 Aug 1986 00:00:00 +0530 Fri, 30 Aug 2013 17:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154984 Where suppressed turnover is found and accounts are incomplete, the burden of proving the source and character of the enhanced turnover lies on the dealer under section 12-A of the U.P. Sales Tax Act, because those facts are specially within the assessee's knowledge; the dealer failed to discharge that burden. Questions limited to the sufficiency and appreciation of evidence on the quantum of turnover are factual and do not justify revisional interference under section 11 of the Act, so the Tribunal's findings on suppression and turnover were left undisturbed. Case-Laws VAT and Sales Tax Fri, 29 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154984