https://www.taxtmi.com/caselaws?id=774339 Equal time addition and consequential penalty under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained without relevant material showing suppression of turnover or wilful nondisclosure for the assessment year in question. An estimation based only on inspection findings, probable omission, or materials from another period is insufficient where the assessment order lacks specific particulars such as seller identity, bill details, value, or transport records. A dealer's statement about non-maintenance of registers, without an admission of stock variation, does not by itself establish deliberate suppression. On that basis, the turnover addition and penalty were held unsustainable. en-us Wed, 25 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774339 Equal time addition and consequential penalty under the Tamil Nadu Value Added Tax Act, 2006 cannot be sustained without relevant material showing suppression of turnover or wilful nondisclosure for the assessment year in question. An estimation based only on inspection findings, probable omission, or materials from another period is insufficient where the assessment order lacks specific particulars such as seller identity, bill details, value, or transport records. A dealer's statement about non-maintenance of registers, without an admission of stock variation, does not by itself establish deliberate suppression. On that basis, the turnover addition and penalty were held unsustainable. Case-Laws VAT / Sales Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774339