https://www.taxtmi.com/caselaws?id=162170 Concurrent findings that local raw cashewnut purchases were made in Kerala, and not in Tamil Nadu, were supported by the trading accounts and surrounding materials; in revision, the court declined to interfere because no illegality or absence of evidence was shown, and the addition for purchases with the consequential 50% estimate was upheld. The alleged suppressed sales of cashew kernels were also sustained because the books showed limited kernel purchases despite substantial sales and exports, there was no corresponding stock of empty tins, and no proof of consignment movement was produced. The assessment additions were therefore confirmed in full. en-us Fri, 01 Nov 2002 00:00:00 +0530 Thu, 20 Feb 2014 13:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162170 Concurrent findings that local raw cashewnut purchases were made in Kerala, and not in Tamil Nadu, were supported by the trading accounts and surrounding materials; in revision, the court declined to interfere because no illegality or absence of evidence was shown, and the addition for purchases with the consequential 50% estimate was upheld. The alleged suppressed sales of cashew kernels were also sustained because the books showed limited kernel purchases despite substantial sales and exports, there was no corresponding stock of empty tins, and no proof of consignment movement was produced. The assessment additions were therefore confirmed in full. Case-Laws VAT and Sales Tax Fri, 01 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162170