https://www.taxtmi.com/caselaws?id=164444 Revenue-backed documentary material, including import papers, transport details and correspondence, was treated as sufficient to support tax liability on disputed vanaspati ghee turnover, and the fresh assessment was upheld because the earlier remand directions on disclosure and opportunity had been complied with. The complaint of denial of natural justice therefore failed. The assessing authority was entitled under Rule 48(2) of the Madhya Pradesh Vanijya Kar Adhiniyam, 1995 to assess on the basis of available evidence, including where clandestine import was alleged and direct evidence was lacking. The assessee did not rebut the material or prove misuse of the import licence by an agent, so the findings were not shown to be perverse. en-us Mon, 12 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164444 Revenue-backed documentary material, including import papers, transport details and correspondence, was treated as sufficient to support tax liability on disputed vanaspati ghee turnover, and the fresh assessment was upheld because the earlier remand directions on disclosure and opportunity had been complied with. The complaint of denial of natural justice therefore failed. The assessing authority was entitled under Rule 48(2) of the Madhya Pradesh Vanijya Kar Adhiniyam, 1995 to assess on the basis of available evidence, including where clandestine import was alleged and direct evidence was lacking. The assessee did not rebut the material or prove misuse of the import licence by an agent, so the findings were not shown to be perverse. Case-Laws VAT and Sales Tax Mon, 12 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164444