Raghubar Mandal Harihar Mandal vs The State Of Bihar on 22 May, 1957
By 50 per cent, enhancement, the petitioner has to pay additional tax on a taxable turnover of about more than Rs. 1 1/2 lakhs, Thus, even assuming that the petitioner concealed the transaction of sale to the tune of Rs. 14,717, his taxable turnover has been enhanced to the tune of about more than rupees 1 1/2 lakhs. The judgments of all the sales tax authorities do not indicate the basis or the materials on which this enhancement has been made. Law is well settled that on the basis of a concealment if an enhancement is to be made, then there must be sufficient evidence and materials to indicate the nexus between the concealment and the enhancement. Reference may be made to Raghubar Mandal Harihar Mandal v. State of Bihar [1957] 8 S.T.C. 770 (S.C.).