Evaded turnover cannot be enhanced arbitrarily based on one fake invoice: Allahabad HC

B.S. Enterprises Vs Commissioner of Commercial Tax U.P. (Allahabad High Court) The revision before the Allahabad High Court arose from assessment proceedings for Assessment Year 2013–14 under the U.P. Value Added Tax Act, 2008. The revisionist had disclosed total purchases of ₹16,65,367 from registered dealers and total sales of ₹26,14,963, comprising ₹85,400 as intra-State sales within Uttar Pradesh and ₹25,29,563 as Central Sales. During assessment proceedings, the Assessing Authority relied upon two tax invoices collected by the Mobile Squad, out of which one invoice of ₹11,970 ...