https://www.taxtmi.com/caselaws?id=425156 Enhancement of central sales tax turnover on a best judgment basis requires material showing suppressed inter-State movement of goods; absent evidence of concealed sales or prior contract-based movement outside the State, estimated enhancement cannot stand. Form F, with supporting transport and stock records already on the assessment record before the order, could not be disregarded on the ground of non-production, and a contrary finding was perverse. After the amendment to section 6A of the Central Sales Tax Act, Form F remained primary evidence of inter-State movement. The assessee's challenge was therefore accepted and the turnover enhancement and Form F rejection were unsustainable. en-us Thu, 14 Jul 2022 00:00:00 +0530 Mon, 18 Jul 2022 09:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425156 Enhancement of central sales tax turnover on a best judgment basis requires material showing suppressed inter-State movement of goods; absent evidence of concealed sales or prior contract-based movement outside the State, estimated enhancement cannot stand. Form F, with supporting transport and stock records already on the assessment record before the order, could not be disregarded on the ground of non-production, and a contrary finding was perverse. After the amendment to section 6A of the Central Sales Tax Act, Form F remained primary evidence of inter-State movement. The assessee's challenge was therefore accepted and the turnover enhancement and Form F rejection were unsustainable. Case-Laws VAT and Sales Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425156