https://www.taxtmi.com/caselaws?id=247606 Seized slips, book marked 'A', stock variation and a recorded statement did not establish sales suppression where the surrounding records consistently supported the assessee's job-work activity. Order forms, delivery bills, receipt vouchers, issue vouchers and labour bills, together with the reconciliation of the seized entries, showed that the names noted related to main workers and sub-artisans. The Revenue produced no material proving actual sales, purchase of jewellery or receipt of sale consideration, and the stock difference was explained as sample jewellery entrusted for manufacture. On this evidence-based appreciation, the Tribunal's deletion of the assessed turnover and refusal of remand were sustained. en-us Thu, 15 Sep 2011 00:00:00 +0530 Thu, 21 Aug 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247606 Seized slips, book marked 'A', stock variation and a recorded statement did not establish sales suppression where the surrounding records consistently supported the assessee's job-work activity. Order forms, delivery bills, receipt vouchers, issue vouchers and labour bills, together with the reconciliation of the seized entries, showed that the names noted related to main workers and sub-artisans. The Revenue produced no material proving actual sales, purchase of jewellery or receipt of sale consideration, and the stock difference was explained as sample jewellery entrusted for manufacture. On this evidence-based appreciation, the Tribunal's deletion of the assessed turnover and refusal of remand were sustained. Case-Laws VAT and Sales Tax Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247606