Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 1309 - HC - VAT and Sales TaxWhether subsection (4) of section 34 or sub-section (6) of section 34 of the Uttarakhand Value Added Tax Act, 2005 applies to the case of the revisionist/ Held that:- The facts as stated squarely disclose that there was no dispute at all but the assessee purported to set up a boggy of a dispute by making an unjust claim by the letter dated January 17, 2007. After having had acted in the manner it was obliged to act for a period of roughly two years from the date of publication of the notification in question, the revisionist by purporting to write a letter on January 17, 2007 purported to wriggle out from its admission as regards payablity of tax by it. If such an action on the part of the assessee can be said to be not covered by sub-section (4) of section 34 of the Act, the same would permit the assessee to hoodwink tax law made by the Legislature. The revision application fails and the same is dismissed accordingly.
|