Held that the  assessee had made purchases from tainted suppliers. Though these parties had filed an affidavit before the Sales Tax Department that they were genuinely engaged in business, the assessee could not prove the genuineness of purchases made from those parties with conclusive evidence. It would be just and fair to bring to tax only the profit element embedded in the value of such disputed purchases. The Assessing Officer was directed to add only profit element on the said purchases. (AY. 2010-11)