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    <title>2022 (3) TMI 449 - MADRAS HIGH COURT</title>
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    <description>Inspection-generated D7 slips were treated as reliable evidence of unaccounted purchase and sales turnover, and the Tribunal found no acceptable correlation between those slips and the turnover already accounted for. It therefore restored the suppressed turnover to the extent proved by the material on record, confined the addition to the actual suppression, and sustained penalty under the sales tax law because the suppression stood established. No interference was called for with the restricted addition or the penalty.</description>
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      <description>Inspection-generated D7 slips were treated as reliable evidence of unaccounted purchase and sales turnover, and the Tribunal found no acceptable correlation between those slips and the turnover already accounted for. It therefore restored the suppressed turnover to the extent proved by the material on record, confined the addition to the actual suppression, and sustained penalty under the sales tax law because the suppression stood established. No interference was called for with the restricted addition or the penalty.</description>
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