https://www.taxtmi.com/caselaws?id=385806 The Court set aside the Tribunal's order estimating the central sales turnover at Rs. 30,00,000 for the assessment year 2000-01 in a case involving trading of hides and skins. The initial turnover disclosed was Rs. 3,02,400, which was raised to Rs. 40,00,000 by the Assessing Officer. The Tribunal's enhancement lacked material evidence and reasoning, leading to the restoration of the first appeal authority's decision of estimating the turnover at Rs. 20,00,000. The burden of proof shifted to the assessee upon confrontation with disputed bill No. 113, ultimately resulting in a partial allowance of the revision in favor of the revenue. en-us Thu, 12 Sep 2019 00:00:00 +0530 Sat, 14 Sep 2019 10:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385806 The Court set aside the Tribunal's order estimating the central sales turnover at Rs. 30,00,000 for the assessment year 2000-01 in a case involving trading of hides and skins. The initial turnover disclosed was Rs. 3,02,400, which was raised to Rs. 40,00,000 by the Assessing Officer. The Tribunal's enhancement lacked material evidence and reasoning, leading to the restoration of the first appeal authority's decision of estimating the turnover at Rs. 20,00,000. The burden of proof shifted to the assessee upon confrontation with disputed bill No. 113, ultimately resulting in a partial allowance of the revision in favor of the revenue. Case-Laws VAT and Sales Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385806