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2013 (5) TMI 565 - HC - VAT and Sales TaxTrade tax on mushroom - petitioner claims that the mushroom purchased is exempted from payment of trade tax being fresh vegetable - reopening of assessment - Held that:- The said survey dated 29th November, 2010 is not relevant for the assessment year 2006-07. So far as, the notification dated 10th April, 1999 is concerned, it is find that the mushroom has been excluded from category of fresh fruits and green vegetables. The view taken in the impugned order holding that mushroom is excluded from category of fresh fruits and green vegetables is justified. Whether the mushroom sold by the petitioner was in sealed container or it was packed mushroom is a question of fact which will be examined by the Assessing Authority during reassessment proceedings. It is not appropriate to say anything in this regard at this stage of proceedings. Time and again, it has been said that where there is material in possession of the department to form an opinion that turnover has escaped assessment, proceedings for reassessment can be initiated. However, it shall be open to the petitioner to place all such materials before the Assessing Authority in support of his case that there is no escapement of turnover - NO merit in the present writ petition.
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