https://www.taxtmi.com/caselaws?id=419893 Classification under the sales tax schedule depended on ordinary commercial parlance and functional identity, so diapers were not treated as hosiery goods or readymade garments and the Department's view was upheld. Trade discount was deductible because the Tribunal's refusal was internally inconsistent, and the assessee obtained relief on that point. Turnover enhancement based on alleged suppression was justified only partly: one unsubstantiated container supported some addition, but a tenfold enhancement was disproportionate and was reduced to five times. Tax paid at the check-post was not adjustable for goods not specifically reflected in the registration certificate, so the Department's view was sustained. en-us Mon, 21 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419893 Classification under the sales tax schedule depended on ordinary commercial parlance and functional identity, so diapers were not treated as hosiery goods or readymade garments and the Department's view was upheld. Trade discount was deductible because the Tribunal's refusal was internally inconsistent, and the assessee obtained relief on that point. Turnover enhancement based on alleged suppression was justified only partly: one unsubstantiated container supported some addition, but a tenfold enhancement was disproportionate and was reduced to five times. Tax paid at the check-post was not adjustable for goods not specifically reflected in the registration certificate, so the Department's view was sustained. Case-Laws VAT and Sales Tax Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419893