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2010 (1) TMI 1147 - HC - VAT and Sales TaxWhether the proceedings under section 21(2) of the U. P. Trade Tax Act is without any material? Held that:- Perusal of the order of the Additional Commissioner reveals that there was no material on the basis of which belief has been formed that tax has been wrongly assessed on the liquid glucose except that according to his view the correct rate of tax has not been applied by the assessing authority and the order of the Tribunal is subject-matter of consideration before this court. The assessing authority in the notice under section 21 of the Act has also not recorded any reason on the basis of which belief of escaped turnover has been formed. Thus the proceedings under section 21(2) of the Act is without any material on the basis of which belief of escaped assessment could be formed, namely, that the tax on the liquid glucose has been wrongly assessed to tax. W.P. allowed.
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