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2013 (8) TMI 22 - ALLAHABAD HIGH COURTPurchase from unregistered dealer - Tribunal deleted tax liability on presumptions - Held that:- it was established from account books that the assessee had supplied 65 mm machine crushed stone blasts to Rehand. It was the case of the assessee himself that under the contract with N.T.P.C., he had supplied 65 mm machine crushed stone blasts after purchasing the same from Vidut Kumar Singh. Admittedly, Vidut Kumar Singh did not have any machine available with him for crushing. Therefore, the Assessing Authority as well as the First Appellate Authority were justified in recording the finding that the assessee had failed to establish purchase of machine crushed stone blasts of 65 mm, which he had admittedly supplied to N.T.P.C. from a registered dealer, hence he was liable to pay tax on the value of goods supplied - Decided in favour of Revenue.
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