https://www.taxtmi.com/caselaws?id=349170 A dealer who admitted non-accounting of purchases but claimed they were reflected in closing stock sought reconsideration on the basis of stock records and balance-sheet materials not earlier produced. The Court held that the burden remained on the dealer to establish absence of suppression, but found it appropriate to set aside the assessment and appellate orders and remand the matter for fresh consideration with an opportunity to produce the records. On penalty under Section 27(3), the Court left open whether the omission showed wilful or deliberate evasion, leaving that issue to be decided afresh on remand. en-us Tue, 12 Sep 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349170 A dealer who admitted non-accounting of purchases but claimed they were reflected in closing stock sought reconsideration on the basis of stock records and balance-sheet materials not earlier produced. The Court held that the burden remained on the dealer to establish absence of suppression, but found it appropriate to set aside the assessment and appellate orders and remand the matter for fresh consideration with an opportunity to produce the records. On penalty under Section 27(3), the Court left open whether the omission showed wilful or deliberate evasion, leaving that issue to be decided afresh on remand. Case-Laws VAT and Sales Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349170