https://www.taxtmi.com/caselaws?id=161025 Materials seized during inspection were treated as establishing sales suppression, because the assessee did not discharge the initial burden of showing that the disputed receipts were only labour contracts or service transactions. Additional affidavits filed belatedly under Regulation 12 were regarded as an afterthought, since they had not been placed before the appellate authorities and were unsupported by earlier evidence. The penalty under section 12(3)(b) was also examined against the statutory slab, and the retained quantum for the relevant years was considered consistent with the Act. en-us Tue, 01 Aug 2000 00:00:00 +0530 Mon, 30 Dec 2013 13:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161025 Materials seized during inspection were treated as establishing sales suppression, because the assessee did not discharge the initial burden of showing that the disputed receipts were only labour contracts or service transactions. Additional affidavits filed belatedly under Regulation 12 were regarded as an afterthought, since they had not been placed before the appellate authorities and were unsupported by earlier evidence. The penalty under section 12(3)(b) was also examined against the statutory slab, and the retained quantum for the relevant years was considered consistent with the Act. Case-Laws VAT and Sales Tax Tue, 01 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161025