https://www.taxtmi.com/caselaws?id=334395 Disputed suppression of waste paper purchases and corresponding craft paper production justified remand for fresh assessment where the first appellate authority had made only lump-sum additions without determining the actual quantity produced. The High Court noted that, in the presence of disputed factual evidence, the assessing authority was the proper forum to examine the material, consider the assessee's reply, and determine turnover on evidence. It also recognised the appellate power to enhance turnover and upheld fresh determination to secure a reasoned, speaking order on quantified evasion. The remand was sustained, while the final quantum of evaded production and turnover was left open. en-us Wed, 02 Nov 2016 00:00:00 +0530 Sat, 12 Nov 2016 12:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334395 Disputed suppression of waste paper purchases and corresponding craft paper production justified remand for fresh assessment where the first appellate authority had made only lump-sum additions without determining the actual quantity produced. The High Court noted that, in the presence of disputed factual evidence, the assessing authority was the proper forum to examine the material, consider the assessee's reply, and determine turnover on evidence. It also recognised the appellate power to enhance turnover and upheld fresh determination to secure a reasoned, speaking order on quantified evasion. The remand was sustained, while the final quantum of evaded production and turnover was left open. Case-Laws VAT and Sales Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334395