https://www.taxtmi.com/caselaws?id=158785 Where stock discrepancies are substantially explained, sales are supported by bills, and the returns reflect the transactions, the appellate finding limiting suppression of turnover to a modest ad hoc addition is sustained. The Tribunal's reduction of penalty was also upheld because the revised penalty followed the lower suppression finding and the discrepancies were relatively minor and largely explained. On the same footing, no case survived for levy of additional sales tax once the enhancement claim failed and the revised quantum was maintained. The revisions therefore failed, with no ground for further interference. en-us Thu, 02 Feb 1995 00:00:00 +0530 Thu, 07 Nov 2013 12:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158785 Where stock discrepancies are substantially explained, sales are supported by bills, and the returns reflect the transactions, the appellate finding limiting suppression of turnover to a modest ad hoc addition is sustained. The Tribunal's reduction of penalty was also upheld because the revised penalty followed the lower suppression finding and the discrepancies were relatively minor and largely explained. On the same footing, no case survived for levy of additional sales tax once the enhancement claim failed and the revised quantum was maintained. The revisions therefore failed, with no ground for further interference. Case-Laws VAT and Sales Tax Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158785