https://www.taxtmi.com/caselaws?id=762290 Freight may form part of cement sale consideration, but on these facts the Department failed to prove suppression or non-disclosure of freight receipts. The assessee's accounts showed consolidated sale prices including freight, and the comparisons drawn from invoices and depot transfers were not reliable to establish escapement. Section 12A of the Tamil Nadu General Sales Tax Act, 1959 was aimed at abnormally low prices used to evade tax, but the books here were not rejected and the assessments rested on those books. The freight addition in reassessment was therefore unsustainable, and the reassessment orders could not be upheld. en-us Fri, 08 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 08:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762290 Freight may form part of cement sale consideration, but on these facts the Department failed to prove suppression or non-disclosure of freight receipts. The assessee's accounts showed consolidated sale prices including freight, and the comparisons drawn from invoices and depot transfers were not reliable to establish escapement. Section 12A of the Tamil Nadu General Sales Tax Act, 1959 was aimed at abnormally low prices used to evade tax, but the books here were not rejected and the assessments rested on those books. The freight addition in reassessment was therefore unsustainable, and the reassessment orders could not be upheld. Case-Laws VAT / Sales Tax Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762290