https://www.taxtmi.com/caselaws?id=234518 A turnover-based exception under Rule 25(B)(4) could not be applied mechanically where the assessee's turnover exceeded the relevant threshold, and the Tribunal had to examine that eligibility issue on the existing facts. Additions based on purchases from unregistered dealers also could not stand where the genuineness of the transactions was not properly verified and the assessee was not given a meaningful opportunity to explain the entries. The orders were therefore set aside and the matters remanded for fresh adjudication on merits after proper factual enquiry and hearing of the assessee. en-us Mon, 20 May 2013 00:00:00 +0530 Fri, 14 Jun 2013 12:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234518 A turnover-based exception under Rule 25(B)(4) could not be applied mechanically where the assessee's turnover exceeded the relevant threshold, and the Tribunal had to examine that eligibility issue on the existing facts. Additions based on purchases from unregistered dealers also could not stand where the genuineness of the transactions was not properly verified and the assessee was not given a meaningful opportunity to explain the entries. The orders were therefore set aside and the matters remanded for fresh adjudication on merits after proper factual enquiry and hearing of the assessee. Case-Laws VAT and Sales Tax Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234518