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2007 (1) TMI 585 - SC - VAT and Sales TaxRejection of books of accounts - Held that:- Appeal dismissed. Carefully considering the order of the Tribunal which is the last fact-finding authority there were relevant considerations and relevant material on the basis of which the books of the assessee were rejected. The Tribunal has given various reasons for upholding the rejection of the assessee's books. For example, there was no verification of the raw materials used and the work done on job-work basis has not been verified. The Tribunal also considered the assessee's submission regarding the difference in the production of 23 microns and 12 microns & observed that the appellant has nowhere mentioned that the chilling plant has ever remained closed and similar is the position with regard to the supply of electricity for labourers. The High Court has considered these reasons and has not interfered with the findings of the Tribunal as these are findings of fact and hence the High Court, which could only interfere if there is an error of law, rightly rejected the revision.
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