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2010 (1) TMI 1113 - HC - VAT and Sales TaxFuel suppression or wages paid - Held that:- The entire discussion in the assessment order relates to purchase suppression of the taxable and non-taxable goods. There is not even a reference either as to fuel suppression or wages paid. There are no materials for the assessing officer to make additions of fuel suppression and wages paid. In view of the above and in view of want of any material for those two additions, the best judgment assessment arrived at by the assessing authority has no rational basis. If those two additions, viz., a sum of ₹ 50,000 towards fuel suppression and ₹ 84,564 towards wages paid, are deleted, the total taxable turnover would come less than ₹ 18,25,000 and in that event, the assessee is not liable to pay any tax. Accordingly, those two additions are deleted, the orders impugned in this revision are set aside. The tax case revision is allowed
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