https://www.taxtmi.com/caselaws?id=236860 Where a dealer fails to produce freight-related account books, challans, delivery documents, or other verifiable proof that freight was separately charged and excluded from turnover, the assessing authority may validly form a reason to believe that turnover has escaped assessment. The court found that the record, including service tax returns and railway receipts, did not satisfactorily establish the claim of separate freight charging, and that the Tribunal's contrary factual view was unsupported by the record. On that basis, permission for reassessment under the U.P. Trade Tax Act was upheld and the challenge to it failed. en-us Fri, 13 Jan 2012 00:00:00 +0530 Wed, 24 Sep 2014 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236860 Where a dealer fails to produce freight-related account books, challans, delivery documents, or other verifiable proof that freight was separately charged and excluded from turnover, the assessing authority may validly form a reason to believe that turnover has escaped assessment. The court found that the record, including service tax returns and railway receipts, did not satisfactorily establish the claim of separate freight charging, and that the Tribunal's contrary factual view was unsupported by the record. On that basis, permission for reassessment under the U.P. Trade Tax Act was upheld and the challenge to it failed. Case-Laws VAT and Sales Tax Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236860