https://www.taxtmi.com/caselaws?id=383846 Where suspicion of tax evasion arose from a defect in the delivery note used for transport, the assessee was required to rebut that inference by producing the best primary evidence, namely the delivery note book. Failure to produce that book, despite opportunity, justified the adverse inference drawn by the authorities. The invoice and later books of account were held insufficient because they did not displace the suspicion created by the defective transit document or substitute for the primary evidence on how the delivery note was prepared. On that basis, the penalty was sustained and interference was declined. en-us Thu, 18 Jul 2019 00:00:00 +0530 Thu, 01 Aug 2019 06:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383846 Where suspicion of tax evasion arose from a defect in the delivery note used for transport, the assessee was required to rebut that inference by producing the best primary evidence, namely the delivery note book. Failure to produce that book, despite opportunity, justified the adverse inference drawn by the authorities. The invoice and later books of account were held insufficient because they did not displace the suspicion created by the defective transit document or substitute for the primary evidence on how the delivery note was prepared. On that basis, the penalty was sustained and interference was declined. Case-Laws VAT and Sales Tax Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383846