Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1083 - HC - VAT and Sales TaxImposition of penalty under section 76(6) of the Rajasthan Value Added Tax Act, 2003 - Bill and builty produced at the time of checking are bogus and suspicious - Difference in writing in the original invoice viz-a-viz the office copy - Held that:- if the bill was prepared simultaneously with the carbon, there could be a variation of the line as on account of non-placing the carbon copy in a proper manner in the office and copy line may shift down on sides but there cannot be a difference in the writing which has been noticed by the assessing officer and a finding of the fact has been recorded by the Tax Board. It has also been noticed by the Tax Board that the original invoice was not found at the time of inspection of the vehicle but was later on produced and finding of the Tax Board is that it was prepared later on when the vehicle was intercepted and in the original bill book one bill was left blank. Therefore, no question of law can be said to emerge out of the order of the Tax Board. - Decided against the petitioner
|