https://www.taxtmi.com/caselaws?id=159866 An addition for alleged unaccounted purchases could not be sustained where the purchases were from Government distilleries and the revenue produced no cogent evidence of suppressed purchases. Incomplete posting of accounts at the time of inspection, or a mere shortage reflected in the books, was held insufficient by itself to infer undisclosed procurement. As the burden lay on the revenue to establish the source and existence of the alleged purchases, the assessment addition was deleted. en-us Tue, 10 Mar 1998 00:00:00 +0530 Tue, 03 Dec 2013 14:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159866 An addition for alleged unaccounted purchases could not be sustained where the purchases were from Government distilleries and the revenue produced no cogent evidence of suppressed purchases. Incomplete posting of accounts at the time of inspection, or a mere shortage reflected in the books, was held insufficient by itself to infer undisclosed procurement. As the burden lay on the revenue to establish the source and existence of the alleged purchases, the assessment addition was deleted. Case-Laws VAT and Sales Tax Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159866