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2013 (9) TMI 293 - HC - VAT and Sales TaxEscaped Assessment on Freight - Extended Period of Limitation for Reassessment – Held that:- The material discovered by the department from the returns filed by the petitioner in Central Excise Department for levy of service tax, the railway receipts, and the non-production of the document, bill books and challans, before the assessing authority, clearly established that the assesse company did not produce the relevant material to claim that the entire freight was charged separately - The Addl. Commissioner did not commit any error on fact or in law in recording the turn over on account of freight had escaped from assessment. - Decided against assesse.
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