https://www.taxtmi.com/caselaws?id=156620 Access to a clearing agent's statement was treated as adequate where the assessee was allowed to inspect it and no timely objection or prejudice was raised; the plea of denial of reasonable opportunity was rejected. Wheat turnover was sustained in tax because the assessing authority relied on the statement, assessment records and surrounding materials, and the assessee had not earlier disputed the consignment link. Exemption on purchases was also withdrawn because the dealers were found fictitious and non-existent, and the assessee failed to prove that the suppliers were real and existing persons. The revisional challenge therefore failed and the assessment additions and withdrawal of exemption were maintained. en-us Wed, 19 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 11:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156620 Access to a clearing agent's statement was treated as adequate where the assessee was allowed to inspect it and no timely objection or prejudice was raised; the plea of denial of reasonable opportunity was rejected. Wheat turnover was sustained in tax because the assessing authority relied on the statement, assessment records and surrounding materials, and the assessee had not earlier disputed the consignment link. Exemption on purchases was also withdrawn because the dealers were found fictitious and non-existent, and the assessee failed to prove that the suppliers were real and existing persons. The revisional challenge therefore failed and the assessment additions and withdrawal of exemption were maintained. Case-Laws VAT and Sales Tax Wed, 19 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156620