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2015 (7) TMI 1109 - HC - VAT and Sales TaxSuppression of sale of bricks - It was reported by the I.S.T.(Intelligence), Berhampur that during the year 2001-02 the petitioner has transported 340 trucks of bricks through the Girisola check gate, Ganjam, Berhampur. On being asked he reported that some manufacturers might have utilized his name while transporting their bricks. Held that:- Only on question of law, the revision can be considered by the Court. Any question of dispute with regard to the fact unconnected with question of law, cannot be gone into by the Court. In the instant case, there is only allegation by the petitioner that some manufacturer of brick must have utilized its name while carrying the truck load of bricks to the Girisola Check Gate and the said plea has been rejected by the concerned authorities below including the Tribunal. Moreover, the plea of the petitioner that there is no sale suppression and under invoicing which are the facts in issue, have not been accepted by the Tribunal. When there is already money receipt showing the collection of amount of ₹ 3500/- per truck load of bricks but the books of accounts show sale at ₹ 1008/- per truck load of bricks, the facts decided by the Assessing Authority, First Appellate Authority and the Tribunal have been set at rest. Such questions of fact being not question of law nor being connected with any question of fact and law, can be adjudicated in this revision. - Demand confirmed - Decided against the petitioner.
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