https://www.taxtmi.com/caselaws?id=164517 The Tribunal was not found to have exceeded its jurisdiction in examining consignments carried in the first two trucks, because an additional ground could be raised before it even if not urged before the lower authorities. Gate passes issued by the mandi samiti were not treated as conclusive proof that the goods were duly reflected in the books of account, especially where all three trucks were intercepted without form C and the books showed no proper entry. On those facts, rejection of the books of account and estimation of turnover were upheld, and the first appellate authority's deletion of the addition for two trucks was found unsustainable without a remand report. en-us Fri, 06 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164517 The Tribunal was not found to have exceeded its jurisdiction in examining consignments carried in the first two trucks, because an additional ground could be raised before it even if not urged before the lower authorities. Gate passes issued by the mandi samiti were not treated as conclusive proof that the goods were duly reflected in the books of account, especially where all three trucks were intercepted without form C and the books showed no proper entry. On those facts, rejection of the books of account and estimation of turnover were upheld, and the first appellate authority's deletion of the addition for two trucks was found unsustainable without a remand report. Case-Laws VAT and Sales Tax Fri, 06 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164517