https://www.taxtmi.com/caselaws?id=164024 Reassessment of escaped turnover under the Tamil Nadu General Sales Tax Act could not be sustained on a third-party purchase extract alone where no invoices, transport records, payment details, or other supporting material were produced despite request. The High Court held that such an uncorroborated extract did not prove unaccounted purchases or shift the burden to the dealer, so the Revenue failed to establish suppression. Because the penalty was wholly consequential to the reassessment, it also could not survive once the tax demand was set aside. The Tribunal's order was therefore upheld and the Revenue's revision dismissed. en-us Wed, 01 Apr 2009 00:00:00 +0530 Wed, 12 Nov 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164024 Reassessment of escaped turnover under the Tamil Nadu General Sales Tax Act could not be sustained on a third-party purchase extract alone where no invoices, transport records, payment details, or other supporting material were produced despite request. The High Court held that such an uncorroborated extract did not prove unaccounted purchases or shift the burden to the dealer, so the Revenue failed to establish suppression. Because the penalty was wholly consequential to the reassessment, it also could not survive once the tax demand was set aside. The Tribunal's order was therefore upheld and the Revenue's revision dismissed. Case-Laws VAT and Sales Tax Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164024