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2010 (12) TMI 1106 - HC - VAT and Sales TaxWhether there was any intention to evade payment of tax to the Government taking shelter under a wrong classification? Held that:- In the present case but for the inspection and gathering intelligence report, actual suppression of details of this credit card sales would not have come to light but for the lifting of the veil and actual taxable turnover would not have come to light. Therefore, it is a case of incorrect returns by giving wrong description of the sales and claiming exemption disclosing wrong information. Therefore, it is a case of definitely incorrect returns as there is suppression of details of the actual credit card sales, which came to light only after verification of the account books. Hence, none of the decisions relied upon by the respondent/assessee would come to its rescue. Hence the contention of the assessee that once the quantum of total turnover shown in the returns filed tallied with the books of accounts, question of suppression of details would not come into picture is not applicable to the facts on hand. Therefore, the revision petition deserves to be allowed by answering the questions of law raised above in favour of the Revenue and against the assessee. Accordingly the revision petition is allowed by answering the question of law in favour of Revenue and against the assessee.
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