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2013 (12) TMI 801 - HC - VAT and Sales TaxDemand of tax - Rejection of books of accounts - Disparity in electricity consumption - Held that:- account books of the assessee revisionist stood rejected on a different ground and disparity in electric consumption was not the sole basis of the said rejection, the authorities were fully justified in taking aid of the electricity consumption of the assessee revisionist in making the assessment of the taxable turnover of the assessee revisionist - A perusal of assessment orders reveal that the assessing authority simply on the ground that the books of account have been rejected had made the best judgment assessment of the turnover in respect of the central sales also even though a finding was returned that the assessee revisionist has not shown any central sales. No other reason or any material in support so as to assess the assessee revisionist under the Central Sales Tax has been pointed out -In the absence of any material to show that the assesee revisionist was indulging any central sales, the authorities were not justified in making best judgment assessment in respect of central sales - Accordingly, the assessment of the taxable turnover under the central sales and consequential tax liability thereon is held to be illegal - Decided Partly in favour of assessee.
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