https://www.taxtmi.com/caselaws?id=302936 The High Court analyzed a revision petition against the Orissa Sales Tax Tribunal's order, which had restored the Sales Tax Officer's (STO) order that the first appellate authority had reduced. The Court found the enhancement of turnover without evidence of goods sold to be invalid, emphasizing the detailed analysis in the Assistant Commissioner of Sales Tax's (ACST) order. The Court disagreed with the Tribunal's decision, ruling in favor of the Assessee due to lack of proof of sold suppressed stocks, setting aside the Tribunal's order and restoring the ACST's order. en-us Tue, 22 Mar 2022 00:00:00 +0530 Thu, 27 Apr 2023 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302936 The High Court analyzed a revision petition against the Orissa Sales Tax Tribunal's order, which had restored the Sales Tax Officer's (STO) order that the first appellate authority had reduced. The Court found the enhancement of turnover without evidence of goods sold to be invalid, emphasizing the detailed analysis in the Assistant Commissioner of Sales Tax's (ACST) order. The Court disagreed with the Tribunal's decision, ruling in favor of the Assessee due to lack of proof of sold suppressed stocks, setting aside the Tribunal's order and restoring the ACST's order. Case-Laws VAT and Sales Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302936