https://www.taxtmi.com/caselaws?id=247327 The Court found errors by the Sales Tax Appellate Tribunal in omitting relevant evidence and not acting as a fact-finding body. The Tribunal's decision was set aside, and the matter was remanded for reassessment by the Assessing Officer based on actual stock figures. The penalty was to be recalculated, excluding additional tax as it was not applicable for the relevant assessment year. The equal time addition and penalty were upheld. en-us Fri, 31 Aug 2012 00:00:00 +0530 Thu, 08 May 2014 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247327 The Court found errors by the Sales Tax Appellate Tribunal in omitting relevant evidence and not acting as a fact-finding body. The Tribunal's decision was set aside, and the matter was remanded for reassessment by the Assessing Officer based on actual stock figures. The penalty was to be recalculated, excluding additional tax as it was not applicable for the relevant assessment year. The equal time addition and penalty were upheld. Case-Laws VAT and Sales Tax Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247327