https://www.taxtmi.com/caselaws?id=368915 Tax liability was held not to depend on the date of registration where the assessee had carried on taxable sales before registration and failed to produce material showing the source of goods. The statutory burden under the Act remained on the assessee to establish the relevant facts. Survey documents found at the assessee's premises, relating to the relevant period, were treated as valid material for enhancing turnover because the Tribunal's findings on their authenticity and relevance were supported by the record and were not shown to be perverse. The earlier precedent relied on was distinguished on the basis that it involved no incriminating material for the earlier years. en-us Thu, 04 Oct 2018 00:00:00 +0530 Wed, 17 Oct 2018 07:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368915 Tax liability was held not to depend on the date of registration where the assessee had carried on taxable sales before registration and failed to produce material showing the source of goods. The statutory burden under the Act remained on the assessee to establish the relevant facts. Survey documents found at the assessee's premises, relating to the relevant period, were treated as valid material for enhancing turnover because the Tribunal's findings on their authenticity and relevance were supported by the record and were not shown to be perverse. The earlier precedent relied on was distinguished on the basis that it involved no incriminating material for the earlier years. Case-Laws VAT and Sales Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368915