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2014 (7) TMI 577 - HC - VAT and Sales TaxBenefit of deduction of tax - Whether the assessee is entitled to the benefit of deduction of tax from the total value of the bills, when in the bill the assessee has not shown the value of the cost price of the goods and the tax payable thereon separately - Held that:- in the bills and invoices raised by the assessee, the value of the goods is not mentioned, the rate of tax on the said value of goods and the amount of tax is not mentioned. The total is not arrived at by adding the value of goods and tax. On the contrary in the bills and invoices a particular amount is claimed, in the bottom, a seal is put saying that the tax is collected at 12.5 per cent and the amount of tax. That is not what is prescribed under the law. If the assessee could mention the rate of tax and the amount of tax payable, he should have mentioned the same after mentioning the value of the goods and then he should have added. Then only he would be entitled to the benefit of deduction of tax from the total value mentioned in the bill. His mentioning in the books of account in a separate column, the value of the goods and the value of the tax cannot be given due weightage because what should be mentioned in the books of accounts is what is mentioned in the bill. When in the bill, he has not mentioned the value of goods and value of tax separately, the entries in the books of accounts looses its weight - assessing authority was justified in holding that the appellant was not entitled to the benefit of tax deduction, out of the total amount of tax collected in each bill. The lower appellate court instead of looking into the facts carefully was more concerned about the judgments, which are relied upon, where no law is laid down and where they were deciding the case on facts. - Decided against assessee.
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