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2010 (6) TMI 715 - MADRAS HIGH COURTWhether the so-called purchases and the bills relied upon by the petitioner were bogus one and therefore, the claim of the second sales cannot be accepted? Held that:- As far as the dealer S. Abdul Khader of Saleem Traders was concerned, the second respondent-Tribunal has noted that there was a direct evidence, viz., the owner of the premises, where the dealer was said to have carrying on his business. The said person had deposed before the assessing authority that the concerned dealer, viz., S. Abdul Khader was not doing any business on and after January 1, 1983 in his premises. When such an unassailable evidence, which was not contradicted before the assessing authority, was available with the assessing officer, which was relied upon to hold that the bills said to have been issued by him bearing the said address in the years 1983-84, cannot be accepted as valid bills, we have no reason to take a different view than what has been taken by the second respondentTribunal. Appeal dismissed.
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