https://www.taxtmi.com/caselaws?id=263489 The Madras HC upheld the revisional authority's restoration of turnover linked to Slip No. 3, finding that the seized slip contained calculations of price, tax and surcharge indicating suppressed sales rather than mere rough notes. The court accepted the partner's statement because it was recorded, read over and acknowledged, and rejected the later plea of nervous disorder and ill health as an afterthought. The appellate authority had erred in deleting the addition, so the restored turnover and consequential tax liabilities, including surcharge and additional sales tax, were sustained. en-us Fri, 10 Jul 2015 00:00:00 +0530 Thu, 03 Sep 2015 07:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263489 The Madras HC upheld the revisional authority's restoration of turnover linked to Slip No. 3, finding that the seized slip contained calculations of price, tax and surcharge indicating suppressed sales rather than mere rough notes. The court accepted the partner's statement because it was recorded, read over and acknowledged, and rejected the later plea of nervous disorder and ill health as an afterthought. The appellate authority had erred in deleting the addition, so the restored turnover and consequential tax liabilities, including surcharge and additional sales tax, were sustained. Case-Laws VAT and Sales Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263489