https://www.taxtmi.com/caselaws?id=160195 Authorities were justified in rejecting the assessee's claim that the amount received from the stated concern was conversion or job-work charges, because the alleged recipient was not shown to exist at the given address and no credible material established genuine conversion transactions. The bills and challans were not satisfactorily proved, and surrounding circumstances such as the absence of order records and unusual cash payments undermined the explanation. On the concurrent factual findings of the assessing, appellate and revisional authorities, no perversity was shown, so interference was not warranted. The disallowance of the alleged conversion charge and treatment of the related despatches as suppressed turnover were upheld. en-us Wed, 03 Feb 1999 00:00:00 +0530 Wed, 11 Dec 2013 14:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160195 Authorities were justified in rejecting the assessee's claim that the amount received from the stated concern was conversion or job-work charges, because the alleged recipient was not shown to exist at the given address and no credible material established genuine conversion transactions. The bills and challans were not satisfactorily proved, and surrounding circumstances such as the absence of order records and unusual cash payments undermined the explanation. On the concurrent factual findings of the assessing, appellate and revisional authorities, no perversity was shown, so interference was not warranted. The disallowance of the alleged conversion charge and treatment of the related despatches as suppressed turnover were upheld. Case-Laws VAT and Sales Tax Wed, 03 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160195