Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 1077 - HC - VAT and Sales TaxWhether the consumption of electricity, by itself, cannot be a ground for estimating the turnover? Held that:- As rightly pointed out by the learned counsel for the appellant, if one reads the order of the Appellate Assistant Commissioner, there is at least some reason to justify the adoption of 12 units to 1 unit of jelly. But if one reads the order of the Joint Commissioner except for the arithmetical calculations based on the consumption of electricity there is hardly any material to arrive at the turnover at ₹ 18,54,400. Admittedly, except for the survey results conducted in the earlier year, no incriminating materials were found to arrive at this turnover. On balancing these orders that are before us, we find that the appellate authority orders appear to be more rational than the order before us. In the circumstances, we have no hesitation to set aside the orders and restore the order of the Appellate Assistant Commissioner. The tax case revision is allowed.
|