https://www.taxtmi.com/caselaws?id=162623 An unexplained surrender before income-tax authorities cannot, by itself, support a sales tax addition unless there is material linking the amount to transactions liable to sales tax; on that basis, remand for fresh examination by the Assessing Authority after giving the assessee an opportunity was justified. The Court also held that a writ petition was not maintainable where a statutory appeal or revision to the High Court was available against the Tribunal's order, and no exceptional ground for bypassing that remedy was shown. The Tribunal's direction for fresh assessment was therefore left undisturbed. en-us Mon, 11 Sep 2006 00:00:00 +0530 Tue, 11 Mar 2014 16:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162623 An unexplained surrender before income-tax authorities cannot, by itself, support a sales tax addition unless there is material linking the amount to transactions liable to sales tax; on that basis, remand for fresh examination by the Assessing Authority after giving the assessee an opportunity was justified. The Court also held that a writ petition was not maintainable where a statutory appeal or revision to the High Court was available against the Tribunal's order, and no exceptional ground for bypassing that remedy was shown. The Tribunal's direction for fresh assessment was therefore left undisturbed. Case-Laws VAT and Sales Tax Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162623