https://www.taxtmi.com/caselaws?id=379193 The Madras HC held that an assessment based on alleged inter-State sales could not stand where the Department failed to prove actual movement of goods outside the State or receipt of sale proceeds from out-of-State buyers. Third-party lorry booking records, without supporting evidence or recorded statements, were insufficient to sustain a best judgment assessment or draw adverse inference against the assessee. The penalty under Section 16(2) of the TNGST Act, 1959 also failed because the alleged suppression and underlying transaction were not established. The revision succeeded, the Tribunal's order was set aside, and the appellate order in favour of the assessee was restored. en-us Thu, 04 Apr 2019 00:00:00 +0530 Tue, 30 Apr 2019 06:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379193 The Madras HC held that an assessment based on alleged inter-State sales could not stand where the Department failed to prove actual movement of goods outside the State or receipt of sale proceeds from out-of-State buyers. Third-party lorry booking records, without supporting evidence or recorded statements, were insufficient to sustain a best judgment assessment or draw adverse inference against the assessee. The penalty under Section 16(2) of the TNGST Act, 1959 also failed because the alleged suppression and underlying transaction were not established. The revision succeeded, the Tribunal's order was set aside, and the appellate order in favour of the assessee was restored. Case-Laws VAT and Sales Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379193