https://www.taxtmi.com/caselaws?id=160301 Reassessment for escaped turnover under section 21 of the U.P. Trade Tax Act, 1948 cannot be sustained on conjecture alone. Where the original assessment had accepted the dealer's accounts and the only survey-based fact was a higher number of employees, the authority must show a rational nexus between that fact and any alleged suppression of turnover. In an automatic plant, the absence of evidence of additional raw material purchases, additional sales, or any explained increase in production makes an inference of escaped turnover speculative. The reassessment was therefore held legally unsustainable and liable to be quashed in favour of the assessee. en-us Fri, 06 Aug 1999 00:00:00 +0530 Sat, 14 Dec 2013 12:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160301 Reassessment for escaped turnover under section 21 of the U.P. Trade Tax Act, 1948 cannot be sustained on conjecture alone. Where the original assessment had accepted the dealer's accounts and the only survey-based fact was a higher number of employees, the authority must show a rational nexus between that fact and any alleged suppression of turnover. In an automatic plant, the absence of evidence of additional raw material purchases, additional sales, or any explained increase in production makes an inference of escaped turnover speculative. The reassessment was therefore held legally unsustainable and liable to be quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160301