https://www.taxtmi.com/caselaws?id=794561 Concurrent factual findings on stock suppression based on physical verification were not interfered with in revision because the assessee produced no contra material, so the addition relating to marbles, cuddapah stones and granites was sustained. The separate deletion of addition for ceramic tiles was upheld because it rested on a specific document and a plausible explanation accepted on the evidence, and that reasoning could not be extended automatically to other commodities. The revisional challenge therefore failed, and the assessment findings and additions remained undisturbed. en-us Tue, 23 Jun 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794561 Concurrent factual findings on stock suppression based on physical verification were not interfered with in revision because the assessee produced no contra material, so the addition relating to marbles, cuddapah stones and granites was sustained. The separate deletion of addition for ceramic tiles was upheld because it rested on a specific document and a plausible explanation accepted on the evidence, and that reasoning could not be extended automatically to other commodities. The revisional challenge therefore failed, and the assessment findings and additions remained undisturbed. Case-Laws VAT / Sales Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794561