https://www.taxtmi.com/caselaws?id=157585 Recovered records, the authorised representative's statement and the departmental enquiry showed that the goldsmith was operating in the assessees' business premises and doing labour work for them and their sister concern. On that evidence, the Tribunal was justified in linking the slips and transactions to the assessees' business and in sustaining the revised assessments and penalties for suppression of turnover. The High Court found no misdirection or error of law in that appreciation of evidence, and the challenge to the Tribunal's order failed. en-us Wed, 16 Sep 1992 00:00:00 +0530 Tue, 08 Oct 2013 14:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157585 Recovered records, the authorised representative's statement and the departmental enquiry showed that the goldsmith was operating in the assessees' business premises and doing labour work for them and their sister concern. On that evidence, the Tribunal was justified in linking the slips and transactions to the assessees' business and in sustaining the revised assessments and penalties for suppression of turnover. The High Court found no misdirection or error of law in that appreciation of evidence, and the challenge to the Tribunal's order failed. Case-Laws VAT and Sales Tax Wed, 16 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157585