https://www.taxtmi.com/caselaws?id=164136 Accepted books of account could not be reopened by the revisional authority on a speculative reappraisal of nexus between purchases and turnover, especially where the accounts were not rejected and the genuineness of the records was not disputed; the Tribunal's relief to the assessee was upheld on this point. Purchase tax was also not leviable on charcoal, firewood and brickets purchased from unregistered dealers and used mainly for heating water in the lodging section, because the Revenue failed to dislodge the factual finding on end use. The deletion of the turnover addition relating to food, drinks and liquor was sustained in view of the applicable liquor and beer exemption from 16 February 2001. The revision petition failed on all substantive issues. en-us Thu, 17 Jan 2008 00:00:00 +0530 Mon, 15 Dec 2014 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164136 Accepted books of account could not be reopened by the revisional authority on a speculative reappraisal of nexus between purchases and turnover, especially where the accounts were not rejected and the genuineness of the records was not disputed; the Tribunal's relief to the assessee was upheld on this point. Purchase tax was also not leviable on charcoal, firewood and brickets purchased from unregistered dealers and used mainly for heating water in the lodging section, because the Revenue failed to dislodge the factual finding on end use. The deletion of the turnover addition relating to food, drinks and liquor was sustained in view of the applicable liquor and beer exemption from 16 February 2001. The revision petition failed on all substantive issues. Case-Laws VAT and Sales Tax Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164136