https://www.taxtmi.com/caselaws?id=190086 Enhanced taxable turnover based on seized goods with allegedly wrong transport documents was found unsustainable where the assessee's books were complete, earlier surveys revealed no adverse material, and the transporter's role was not verified. The Court held that the assessee could not be penalised for an unproved document error attributable to the transporter. It also rejected multiplication of the seized goods' value by about ten times because the estimate had no rational basis, supporting practice, rule, or circular. The matter was remitted for fresh determination of tax liability on the recorded taxable turnover. en-us Fri, 26 Apr 1996 00:00:00 +0530 Sat, 04 Feb 2017 11:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190086 Enhanced taxable turnover based on seized goods with allegedly wrong transport documents was found unsustainable where the assessee's books were complete, earlier surveys revealed no adverse material, and the transporter's role was not verified. The Court held that the assessee could not be penalised for an unproved document error attributable to the transporter. It also rejected multiplication of the seized goods' value by about ten times because the estimate had no rational basis, supporting practice, rule, or circular. The matter was remitted for fresh determination of tax liability on the recorded taxable turnover. Case-Laws VAT and Sales Tax Fri, 26 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190086