https://www.taxtmi.com/caselaws?id=165390 Where regular books of account covered purchases, sales and manufacturing, and the record did not show that imported cotton was sold as such, the Revenue had to discharge the burden of proving that factual allegation before turnover could be assessed on that basis. Applying an earlier similar precedent, the proper course was fresh consideration rather than final determination on the existing record. The matter was therefore sent back for reconsideration by the Tribunal and the assessment-related revisions were disposed of through fresh adjudication. en-us Thu, 16 Dec 2010 00:00:00 +0530 Thu, 03 Jul 2014 12:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165390 Where regular books of account covered purchases, sales and manufacturing, and the record did not show that imported cotton was sold as such, the Revenue had to discharge the burden of proving that factual allegation before turnover could be assessed on that basis. Applying an earlier similar precedent, the proper course was fresh consideration rather than final determination on the existing record. The matter was therefore sent back for reconsideration by the Tribunal and the assessment-related revisions were disposed of through fresh adjudication. Case-Laws VAT and Sales Tax Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165390