https://www.taxtmi.com/caselaws?id=346617 Inspection material showing unused theatre tickets priced above the approved rates, together with unexplained cash and a mismatch in collectible amounts, was treated as sufficient to sustain the demand for excess collection on a best judgment basis. The appellate court found no reason to disturb that substantive demand. The penalty component was separately set aside by the writ court and was not disturbed on appeal, so it remained unsustained. The appeal was therefore dismissed insofar as it challenged the excess-collection demand, while the setting aside of penalty was left intact. en-us Tue, 25 Jul 2017 00:00:00 +0530 Mon, 21 Aug 2017 08:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346617 Inspection material showing unused theatre tickets priced above the approved rates, together with unexplained cash and a mismatch in collectible amounts, was treated as sufficient to sustain the demand for excess collection on a best judgment basis. The appellate court found no reason to disturb that substantive demand. The penalty component was separately set aside by the writ court and was not disturbed on appeal, so it remained unsustained. The appeal was therefore dismissed insofar as it challenged the excess-collection demand, while the setting aside of penalty was left intact. Case-Laws VAT and Sales Tax Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346617