https://www.taxtmi.com/caselaws?id=778051 Turnover could not be enhanced merely because coal was sold below purchase price when the books of account were accepted and no adverse material showed suppression or discrepancy. Enhancement based only on the March 2014 sale rate and applied to the whole year was without foundation, because accounts cannot be rejected on suspicion and the revenue cannot dictate the dealer's business method. Section 13(1)(f) of the U.P. VAT Act, 2008 was also recognised as governing proportionate input tax credit where the sale price is below purchase value. The turnover enhancement was unsustainable and the dealer succeeded. en-us Mon, 01 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778051 Turnover could not be enhanced merely because coal was sold below purchase price when the books of account were accepted and no adverse material showed suppression or discrepancy. Enhancement based only on the March 2014 sale rate and applied to the whole year was without foundation, because accounts cannot be rejected on suspicion and the revenue cannot dictate the dealer's business method. Section 13(1)(f) of the U.P. VAT Act, 2008 was also recognised as governing proportionate input tax credit where the sale price is below purchase value. The turnover enhancement was unsustainable and the dealer succeeded. Case-Laws VAT / Sales Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778051