https://www.taxtmi.com/caselaws?id=444269 HC upheld the assessment of unaccounted local sales and variation in physical stock, holding that the Assessing Authority's best judgment enhancement of sales by 10% of net GTO (after stock transfers) was fair and within powers under the DST Act. The burden under Section 6 DST Act to prove non-liability was not discharged by the appellant. However, HC set aside the second limb of demand under the CST Act, ruling that mere stock transfers from Delhi to out-of-State depots did not constitute inter-State sales absent proof of transfer of property in goods. The challenge to non-supply of documents was rejected, and the appeal was partly dismissed. en-us Mon, 09 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444269 HC upheld the assessment of unaccounted local sales and variation in physical stock, holding that the Assessing Authority's best judgment enhancement of sales by 10% of net GTO (after stock transfers) was fair and within powers under the DST Act. The burden under Section 6 DST Act to prove non-liability was not discharged by the appellant. However, HC set aside the second limb of demand under the CST Act, ruling that mere stock transfers from Delhi to out-of-State depots did not constitute inter-State sales absent proof of transfer of property in goods. The challenge to non-supply of documents was rejected, and the appeal was partly dismissed. Case-Laws VAT / Sales Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444269