https://www.taxtmi.com/caselaws?id=157052 The High Court ruled in favor of the assessee regarding the validity of enhancing the gross turnover by 25%, deeming the 25% enhancement arbitrary and suggesting 12.5% as more reasonable. However, the Court found against the assessee on the allegation of suppressing the purchase of goods, upholding the Tribunal's decision that there was evidence to support the suppression finding. The Court emphasized the burden on the assessee to disprove the investigating officer's findings. Both judges concurred on the decision, answering the reference accordingly. en-us Sun, 09 Jun 1991 00:00:00 +0530 Sat, 28 Sep 2013 13:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157052 The High Court ruled in favor of the assessee regarding the validity of enhancing the gross turnover by 25%, deeming the 25% enhancement arbitrary and suggesting 12.5% as more reasonable. However, the Court found against the assessee on the allegation of suppressing the purchase of goods, upholding the Tribunal's decision that there was evidence to support the suppression finding. The Court emphasized the burden on the assessee to disprove the investigating officer's findings. Both judges concurred on the decision, answering the reference accordingly. Case-Laws VAT and Sales Tax Sun, 09 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157052