https://www.taxtmi.com/caselaws?id=161539 The Court ruled in favor of the revision petitioner, highlighting the lack of substantial evidence and supporting material for the additions made by the assessing officer to the turnover of foreign liquor and cooked foods. The Court emphasized the importance of legal precedents, referencing past judgments to support its decision to delete the additions. The judgment focused on the rejection of accounts and returns filed by the assessee for specific assessment years, addressing stock variations in foreign liquor items found during inspections and the assessing officer's basis for additions to the turnover. en-us Wed, 04 Jun 2003 00:00:00 +0530 Fri, 31 Jan 2014 15:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161539 The Court ruled in favor of the revision petitioner, highlighting the lack of substantial evidence and supporting material for the additions made by the assessing officer to the turnover of foreign liquor and cooked foods. The Court emphasized the importance of legal precedents, referencing past judgments to support its decision to delete the additions. The judgment focused on the rejection of accounts and returns filed by the assessee for specific assessment years, addressing stock variations in foreign liquor items found during inspections and the assessing officer's basis for additions to the turnover. Case-Laws VAT and Sales Tax Wed, 04 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161539