https://www.taxtmi.com/caselaws?id=156782 Revisional assessment was upheld where the authority acted on the same record already before the assessing officer and did not rely on new material, so the exercise remained within section 67. A pro rata method for estimating breach of form 19 declarations was also accepted because the dealer's production records were found to be notional and unreliable, leaving no sound basis for direct segregation of taxable and non-qualifying purchases. The dealer further failed to discharge the statutory burden under section 16(4), as mere register entries did not prove actual use contrary to the declaration. The assessment on a pro rata basis, together with the revised penalty, was sustained. en-us Thu, 04 Jul 1991 00:00:00 +0530 Tue, 24 Sep 2013 17:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156782 Revisional assessment was upheld where the authority acted on the same record already before the assessing officer and did not rely on new material, so the exercise remained within section 67. A pro rata method for estimating breach of form 19 declarations was also accepted because the dealer's production records were found to be notional and unreliable, leaving no sound basis for direct segregation of taxable and non-qualifying purchases. The dealer further failed to discharge the statutory burden under section 16(4), as mere register entries did not prove actual use contrary to the declaration. The assessment on a pro rata basis, together with the revised penalty, was sustained. Case-Laws VAT and Sales Tax Thu, 04 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156782