https://www.taxtmi.com/caselaws?id=393682 Turnover added in reassessment was sustained where the authorities found that the bank draft had been prepared at the revisionist's instance and the transport document named the revisionist, linking the goods transaction to it. The Tribunal upheld the attribution and held that proceedings under Section 21(2) of the U.P. Trade Tax Act were justified; the HC found no material error in those factual findings and rejected the argument that not having a bank account negated the draft-based inference, since a demand draft can be obtained without being an account holder. The revision therefore failed for want of any legal infirmity in the Tribunal's conclusion. en-us Thu, 23 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 10:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393682 Turnover added in reassessment was sustained where the authorities found that the bank draft had been prepared at the revisionist's instance and the transport document named the revisionist, linking the goods transaction to it. The Tribunal upheld the attribution and held that proceedings under Section 21(2) of the U.P. Trade Tax Act were justified; the HC found no material error in those factual findings and rejected the argument that not having a bank account negated the draft-based inference, since a demand draft can be obtained without being an account holder. The revision therefore failed for want of any legal infirmity in the Tribunal's conclusion. Case-Laws VAT and Sales Tax Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393682