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2013 (5) TMI 158 - HC - VAT and Sales TaxExemption as per Entry 55 (2) of the 1st schedule to the KVAT Act - manufacturing and sale of 'hand made soaps' - mechanised unit - Held that:- the petitioner got the unit mechanised in September 2005, coming out of the purview of exemption under Entry 55 (2) of the 1st schedule, and has been paying the necessary tax to the department. Since the petitioner did not choose to produce the 'books of accounts' and did not turn up for the personal hearing, there was no opportunity for the first respondent to have the accounts verified and to ascertain the contents of Ext.P1 reply. It is no more open for the petitioner to contend that the first respondent ought to have accepted the returns and should not have proceeded with the Section 6(1A)(b) assessment proceedings. There is absolutely no merit or bona fides in the said submission. More so, when the provision of law is not to be interpreted in favour of the wrong-doer. - Decided against the assessee.
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