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2015 (4) TMI 1122 - HC - VAT and Sales TaxImposition of penalty - Unrecorded 472 tins of oil - No evidence to prove that it have been recorded in the books of accounts or supported by bills and vouchers - Held that:- the Deputy Commissioner (Appeals) who had analysed the matter at a greater detail after going through the books of accounts, stock register and purchase/sale vouchers came to the conclusion that the assessee was unable to prove only two tins of oil with a value of ₹ 900, accordingly on a value of ₹ 900 penalty of ₹ 270 was sustained. The Revenue has been unable to contradict the finding of fact recorded by the two appellate authorities. Therefore, no infirmity, illegality or perversity found in the order passed by the Tax Board. - Decided against the revenue
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