https://www.taxtmi.com/caselaws?id=386560 The High Court set aside the Commercial Tax Tribunal's decision to enhance tax liability based on survey material, including a weighment slip from another entity. The Court criticized the lack of evidence connecting the transactions to the assessee and deemed the tax estimations unsupported. It emphasized the importance of verifying document ownership and establishing evidence for tax assessments. The Court allowed the revision in part, directing reassessment by the assessing authority after affording the assessee a proper hearing. en-us Thu, 26 Sep 2019 00:00:00 +0530 Thu, 03 Oct 2019 06:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386560 The High Court set aside the Commercial Tax Tribunal's decision to enhance tax liability based on survey material, including a weighment slip from another entity. The Court criticized the lack of evidence connecting the transactions to the assessee and deemed the tax estimations unsupported. It emphasized the importance of verifying document ownership and establishing evidence for tax assessments. The Court allowed the revision in part, directing reassessment by the assessing authority after affording the assessee a proper hearing. Case-Laws VAT and Sales Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386560