https://www.taxtmi.com/caselaws?id=158274 In a second-sale liquor business, mere stock shortages in Indian-made foreign liquor and arrack did not justify an addition to turnover where the goods were purchased locally from Government depots and registered dealers and tax had already been borne at the first point. The authorities treated the shortages as nominal, and the surrounding circumstances, including compounding of offences and the absence of any material suggesting suppressed purchases, did not support an inference of suppressed sales. On the facts, no addition to turnover was warranted. en-us Wed, 10 Apr 1996 00:00:00 +0530 Sat, 19 Oct 2013 14:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158274 In a second-sale liquor business, mere stock shortages in Indian-made foreign liquor and arrack did not justify an addition to turnover where the goods were purchased locally from Government depots and registered dealers and tax had already been borne at the first point. The authorities treated the shortages as nominal, and the surrounding circumstances, including compounding of offences and the absence of any material suggesting suppressed purchases, did not support an inference of suppressed sales. On the facts, no addition to turnover was warranted. Case-Laws VAT and Sales Tax Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158274