Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 1075 - HC - VAT and Sales TaxBest judgment assessment with respect to the taxable turnover of the petitioner for having executed works contract within the Sasaram Circle, and has assessed it to tax under the Bihar Finance Act, 1981 Held that:- There was no material to show that the main contractor had paid the taxes. It is a possible situation that the privity of contract may be between the authority and the petitioner. On a perusal of the impugned orders, it is evident that the learned assessing officer acted with full fairness, giving repeated opportunities to the petitioner to produce materials and documents in support of its case and was driven to the course of best judgment assessment. As stated above, the petitioner has/had the audacity of not submitting its returns except for one quarter and that too showing gross turnover as nil. t the learned assessing officer acted with great care and caution in determining the taxable turnover of the petitioner and has reached the conclusions which are essentially in the domain of facts. In exercise of writ jurisdiction, we do not find it possible to examine the same. W.P. dismissed.
|