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2014 (5) TMI 533 - HC - VAT and Sales TaxWhether Tribunal is correct in deleting the turnover on the basis of statement given subsequent to the assessment - Deletion in Turnover - Suppression of turnover - Nature of business – No evidence - Held that:- Except for contention that the seized materials had to be proved by the assessee, there are no materials pointed out by the Revenue to hold that the entries in the materials established any sale or purchase having been effected by the assessee, resulting in suppression - A reading of the order of the Tribunal, shows that the Tribunal had gone into the records to hold that the business of assessee consistently being one of a job work, there was no material to hold otherwise - Being pure question of fact, there is no justification to accept the plea of the Revenue to set aside the order of the Tribunal - The details given by the assessee in support of the entries represented dealings of other dealers, who had entrusted the job work with the assessee - Statements were recorded for the assessee to show that they are not in the business of making new ornaments from the old gold ornaments for sale - The jewels which were recovered during inspection were sample jewellery given by other dealers for the purpose of manufacture of similar jewellery items - No steps were taken by the Revenue to elucidate further information on the materials produced - Therefore, there exist no case for this Court to interfere with the order of the Tribunal - Revisions are dismissed - Decided against Revenue.
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