https://www.taxtmi.com/caselaws?id=394232 Contemporaneous survey material showing loading of oil cake in a vehicle without corresponding book entries supported the assessment, so it was not invalid merely because the books of account were unavailable at survey. The Allahabad HC also rejected the natural justice challenge based on non-supply of the SIB report, noting that the objection was raised for the first time in revision and no universal rule of compulsory supply was shown. The revision therefore failed on merits, and the modified tax demand was left undisturbed. en-us Fri, 07 Feb 2020 00:00:00 +0530 Mon, 06 Apr 2020 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394232 Contemporaneous survey material showing loading of oil cake in a vehicle without corresponding book entries supported the assessment, so it was not invalid merely because the books of account were unavailable at survey. The Allahabad HC also rejected the natural justice challenge based on non-supply of the SIB report, noting that the objection was raised for the first time in revision and no universal rule of compulsory supply was shown. The revision therefore failed on merits, and the modified tax demand was left undisturbed. Case-Laws VAT and Sales Tax Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394232