https://www.taxtmi.com/caselaws?id=160923 An addition to taxable turnover based on seized loose papers and surrounding circumstances was sustained where the papers disclosed transactions outside the books and were not reflected in the assessee's accounts. The Tribunal's decision to maintain the turnover addition for commodities other than gur, while restricting the gur-related addition after considering the full material, was upheld because no arbitrariness, infirmity, or reliance on irrelevant material was shown. The revisional challenge to the quantum of addition therefore failed, and the taxable turnover as modified by the Tribunal stood confirmed. en-us Fri, 25 Aug 2000 00:00:00 +0530 Thu, 26 Dec 2013 16:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160923 An addition to taxable turnover based on seized loose papers and surrounding circumstances was sustained where the papers disclosed transactions outside the books and were not reflected in the assessee's accounts. The Tribunal's decision to maintain the turnover addition for commodities other than gur, while restricting the gur-related addition after considering the full material, was upheld because no arbitrariness, infirmity, or reliance on irrelevant material was shown. The revisional challenge to the quantum of addition therefore failed, and the taxable turnover as modified by the Tribunal stood confirmed. Case-Laws VAT and Sales Tax Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160923