https://www.taxtmi.com/caselaws?id=177426 The High Court dismissed the Commissioner's Revision Petition and allowed the dealer's Revision Petition, modifying the turnover calculation for vanaspati sales to the amount disclosed by the dealer. The Court emphasized the necessity of proper proof and opportunity for the dealer to be heard when relying on entries in a third party's books of accounts. The judgment underscores the importance of procedural fairness and adherence to legal principles in sales tax matters. en-us Mon, 21 Nov 1994 00:00:00 +0530 Sat, 09 Jan 2016 10:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177426 The High Court dismissed the Commissioner's Revision Petition and allowed the dealer's Revision Petition, modifying the turnover calculation for vanaspati sales to the amount disclosed by the dealer. The Court emphasized the necessity of proper proof and opportunity for the dealer to be heard when relying on entries in a third party's books of accounts. The judgment underscores the importance of procedural fairness and adherence to legal principles in sales tax matters. Case-Laws VAT and Sales Tax Mon, 21 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177426