https://www.taxtmi.com/caselaws?id=243702 Further estimated addition based on slips recovered during inspection could not be sustained where the slips bore no specific dates and were not linked to any particular assessment period. The Appellate Assistant Commissioner had already sustained the actual suppression but deleted the additional estimation and cancelled the stock-discrepancy addition, and the revisional authority failed to identify any concrete material basis for restoring them. Mere disagreement with the appellate findings was insufficient to justify fresh estimation or penalty under the Tamil Nadu General Sales Tax Act. The Madras HC therefore set aside the revisional order and restored the appellate order in favour of the assessee. en-us Fri, 08 Nov 2013 00:00:00 +0530 Fri, 07 Feb 2014 20:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243702 Further estimated addition based on slips recovered during inspection could not be sustained where the slips bore no specific dates and were not linked to any particular assessment period. The Appellate Assistant Commissioner had already sustained the actual suppression but deleted the additional estimation and cancelled the stock-discrepancy addition, and the revisional authority failed to identify any concrete material basis for restoring them. Mere disagreement with the appellate findings was insufficient to justify fresh estimation or penalty under the Tamil Nadu General Sales Tax Act. The Madras HC therefore set aside the revisional order and restored the appellate order in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243702