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2011 (3) TMI 1538 - HC - VAT and Sales TaxRejection of books of account and the enhancement of turnover - whether the excise duty paid by the purchaser would be liable to be included in the turnover of the assessee? Held that:- So far as the enhancement of the turnover is concerned, in my view the matter requires reconsideration by the Tribunal. The Tribunal has not given any basis for the enhancement of the turnover by ₹ 5 crores. The Tribunal even has not referred the discrepancies found in the books of account. Therefore, the order of the Tribunal in this regard is liable to be set aside. The order of the Tribunal, so far as it held that excise duty is the part of the turnover, is upheld. Revision is allowed in part.
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