https://www.taxtmi.com/caselaws?id=274808 The Court dismissed the revision related to the assessment under the Trade Tax Act, 1948 for the dealer of chemically treated ozonised flour. The Tax assessing authority rejected the total purchase value of wheat due to discrepancies in turnover, and the dealer failed to provide evidence of expenses for treatment. The Court upheld the assessment based on average purchase price per quintal, rejecting claims for additional treatment expenses. The Court found no legal errors in the assessment, leading to the dismissal of the revision without costs. en-us Mon, 17 Jul 2017 00:00:00 +0530 Wed, 05 Sep 2018 06:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274808 The Court dismissed the revision related to the assessment under the Trade Tax Act, 1948 for the dealer of chemically treated ozonised flour. The Tax assessing authority rejected the total purchase value of wheat due to discrepancies in turnover, and the dealer failed to provide evidence of expenses for treatment. The Court upheld the assessment based on average purchase price per quintal, rejecting claims for additional treatment expenses. The Court found no legal errors in the assessment, leading to the dismissal of the revision without costs. Case-Laws VAT and Sales Tax Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274808