https://www.taxtmi.com/caselaws?id=372234 Slips recovered during inspection did not constitute reliable material to show sales suppression where the dealer had closed business before the relevant year, kept no regular books apart from the cash book, and the disputed slips were found to be estimate slips already accounted for by a sister concern. One slip contained only an inserted year, and another showed stock particulars without supporting sale details such as consignor, consignee, date, items sold, or mode of payment. As the additional documents did not displace the concurrent factual findings, reopening of the completed assessment under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959 was not justified and the revision was rejected. en-us Mon, 25 Jun 2018 00:00:00 +0530 Wed, 19 Dec 2018 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372234 Slips recovered during inspection did not constitute reliable material to show sales suppression where the dealer had closed business before the relevant year, kept no regular books apart from the cash book, and the disputed slips were found to be estimate slips already accounted for by a sister concern. One slip contained only an inserted year, and another showed stock particulars without supporting sale details such as consignor, consignee, date, items sold, or mode of payment. As the additional documents did not displace the concurrent factual findings, reopening of the completed assessment under section 16(1) of the Tamil Nadu General Sales Tax Act, 1959 was not justified and the revision was rejected. Case-Laws VAT and Sales Tax Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372234