https://www.taxtmi.com/caselaws?id=157385 Deletion of turnover relating to four disputed purchases was sustained where the Tribunal found no documentary evidence linking the sale notes to the alleged purchases from MMTC. The assessment, reopened under section 16 of the Tamil Nadu General Sales Tax Act, 1959 and revised under section 16(2) on alleged escaped turnover, could not be maintained merely on presumption once the record did not support the disputed transactions. The appellate authority had accepted delivery for only three transactions and retained the balance, but the Tribunal treated the remaining four purchases as unsupported on the evidence and deleted the corresponding turnover. The High Court found no basis to interfere with that factual conclusion and the revision failed. en-us Mon, 10 Jan 1994 00:00:00 +0530 Fri, 04 Oct 2013 17:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157385 Deletion of turnover relating to four disputed purchases was sustained where the Tribunal found no documentary evidence linking the sale notes to the alleged purchases from MMTC. The assessment, reopened under section 16 of the Tamil Nadu General Sales Tax Act, 1959 and revised under section 16(2) on alleged escaped turnover, could not be maintained merely on presumption once the record did not support the disputed transactions. The appellate authority had accepted delivery for only three transactions and retained the balance, but the Tribunal treated the remaining four purchases as unsupported on the evidence and deleted the corresponding turnover. The High Court found no basis to interfere with that factual conclusion and the revision failed. Case-Laws VAT and Sales Tax Mon, 10 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157385