https://www.taxtmi.com/caselaws?id=163652 Turnover enhancement for alleged suppression must have a reasonable nexus with the materials actually detected, and it cannot extend beyond the suppression proved on record. Here, unaccounted purchase of tyres did not establish any link to sales suppression, so the enhancement had to be confined to the detected unaccounted sales and the original figure was reduced. Penalty under section 12(8) of the Orissa Sales Tax Act, 1947 is discretionary and cannot be imposed mechanically; it must rest on relevant facts and judicially exercised discretion. The penalty was therefore sustained only to the extent linked to the revised tax liability on the reduced enhancement. en-us Thu, 04 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163652 Turnover enhancement for alleged suppression must have a reasonable nexus with the materials actually detected, and it cannot extend beyond the suppression proved on record. Here, unaccounted purchase of tyres did not establish any link to sales suppression, so the enhancement had to be confined to the detected unaccounted sales and the original figure was reduced. Penalty under section 12(8) of the Orissa Sales Tax Act, 1947 is discretionary and cannot be imposed mechanically; it must rest on relevant facts and judicially exercised discretion. The penalty was therefore sustained only to the extent linked to the revised tax liability on the reduced enhancement. Case-Laws VAT and Sales Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163652