https://www.taxtmi.com/caselaws?id=379196 Non-production of purchase bills at inspection did not, by itself, establish suppressed turnover where the purchases were later entered in the books and tax was paid. The record showed that the stock had been reflected in the purchase register and the defect was subsequently rectified, so mere absence of bills on the inspection date was insufficient to justify restoring the original assessment. The appellate authority was found to have erred in interfering with the relief granted on that basis, and the order of the appellate tribunal was set aside in favour of the assessee. en-us Tue, 16 Apr 2019 00:00:00 +0530 Tue, 30 Apr 2019 06:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379196 Non-production of purchase bills at inspection did not, by itself, establish suppressed turnover where the purchases were later entered in the books and tax was paid. The record showed that the stock had been reflected in the purchase register and the defect was subsequently rectified, so mere absence of bills on the inspection date was insufficient to justify restoring the original assessment. The appellate authority was found to have erred in interfering with the relief granted on that basis, and the order of the appellate tribunal was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379196