https://www.taxtmi.com/caselaws?id=160538 Turnover enhancement based on stock shortages, excess stock and unsupported purchases or sales was treated as a factual estimation grounded in evidence and rational guesswork, and the challenge to those additions failed. A remand for fresh examination for assessment year 1989-90 was sustained because relevant documents had been produced, while the alleged concession for assessment year 1988-89 was left for reconsideration by the Tribunal. Sale of empty bottles was held taxable as separate goods under the residual entry applicable at the first sale in the State, since prior taxation of liquor in containers did not exempt a later sale of the empty bottles. en-us Thu, 14 Oct 1999 00:00:00 +0530 Thu, 19 Dec 2013 17:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160538 Turnover enhancement based on stock shortages, excess stock and unsupported purchases or sales was treated as a factual estimation grounded in evidence and rational guesswork, and the challenge to those additions failed. A remand for fresh examination for assessment year 1989-90 was sustained because relevant documents had been produced, while the alleged concession for assessment year 1988-89 was left for reconsideration by the Tribunal. Sale of empty bottles was held taxable as separate goods under the residual entry applicable at the first sale in the State, since prior taxation of liquor in containers did not exempt a later sale of the empty bottles. Case-Laws VAT and Sales Tax Thu, 14 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160538