https://www.taxtmi.com/caselaws?id=158160 Section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 was held inapplicable where the record showed only unverified information linking the assessee to recovered liquor, without proof of possession of the premises or the liquor. The revenue had not established the source or reliability of the excise information, and the assessing authority acted mechanically without collecting relevant material before making an ex parte assessment and imposing penalty. Mere alleged connection or possession was insufficient to invoke the provision, so the remand was unjustified and the assessment and penalty orders could not be sustained. en-us Wed, 18 Aug 1993 00:00:00 +0530 Thu, 17 Oct 2013 16:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158160 Section 15-A(1)(o) of the U.P. Sales Tax Act, 1948 was held inapplicable where the record showed only unverified information linking the assessee to recovered liquor, without proof of possession of the premises or the liquor. The revenue had not established the source or reliability of the excise information, and the assessing authority acted mechanically without collecting relevant material before making an ex parte assessment and imposing penalty. Mere alleged connection or possession was insufficient to invoke the provision, so the remand was unjustified and the assessment and penalty orders could not be sustained. Case-Laws VAT and Sales Tax Wed, 18 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158160