https://www.taxtmi.com/caselaws?id=757003 The Madras HC dismissed a writ petition challenging tax assessment under TNGST Act, 1959. The court upheld Rs. 5,80,905 tax assessment under section 7A for non-production of sale bills, ruling the dealer failed to discharge burden of proof under section 10. The court confirmed disallowance of Rs. 8,68,432 export sales turnover due to mismatch between purchased products and exported items, with inadequate bifurcation between export categories. The penalty of Rs. 85,133 was also upheld as proportionate to disputed tax amount. en-us Mon, 05 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757003 The Madras HC dismissed a writ petition challenging tax assessment under TNGST Act, 1959. The court upheld Rs. 5,80,905 tax assessment under section 7A for non-production of sale bills, ruling the dealer failed to discharge burden of proof under section 10. The court confirmed disallowance of Rs. 8,68,432 export sales turnover due to mismatch between purchased products and exported items, with inadequate bifurcation between export categories. The penalty of Rs. 85,133 was also upheld as proportionate to disputed tax amount. Case-Laws VAT and Sales Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757003