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2013 (5) TMI 232 - GUJARAT HIGH COURTAppeal u/s 78 - Gujarat Value Added Tax Act, 2003 - Department made the additions on the total sales of the appellant on an estimation basis without finding any irregularity, for the entire year on the basis of sales for one week and on that were made by the Sales Tax Officer under section 41 of the Act With the order, demand was raised by him by issuing a separate assessment order. Deputy Sales Tax Officer partly allowed the appeal. Against that order, the assessee approached the Gujarat Value Added Tax Tribunal by way of Second Appeal. Tribunal confirmed the order.The assessee preferred restoration application which was rejected. Aggrieved by the order filed the application before High Court. Held that:- From the facts and material on record, it was an undeniable fact that the accounts of the assessee were fully audited. They were computerized accounts. In respect of all the sales, computerized bills were issued. The officers of the Department, who visited appellant's premises, did not notice any irregularity as such. The question of law formulated is answered in the negative in favour of the assessee. The appeal is allowed.
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