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2014 (3) TMI 658 - GAUHATI HIGH COURTTax Liability under the Assam Value Added Tax Act 2003 - Whether Tribunal was justified in dismissing the Assessee`s appeal and in turn justified in affirming the order of the assessing authority – Whether petitioner was given proper notice and adequate opportunity in the assessment proceedings - Held that:- The Assessee being a dealer under the provisions of the Act, she was under obligation to file the return and pay taxes - It was not done by them - Assessee`s business of sale of LPG gas was subjected to payment of tax. Assessee was given due show cause notice and she also availed of the same - Nothing prevented her to participate in the assessment proceedings and submit her own documents to show her extent of liability in payment of tax - she did not file any documents in first or second appeal or even in this revision petition to show the error committed in the impugned assessment - the Revenue rightly made best judgment assessment on the basis of documents/material collected by the raiding party from the assessee`s business premises - Petition dismissed – Decided against assessee.
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