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2014 (7) TMI 742 - HC - VAT and Sales TaxImposition of sales tax on the undisclosed turnover - inclusion in turnover on the basis of additions made in the Income Tax - Held that:- Revisional authority held that the net income of ₹ 8,00,000 offered by the assessee to the income-tax authorities is the result of suppression of food and drinks and it is an undisclosed sale of food and drinks. Therefore, the question of any estimation would not arise. - in the facts of this case, the profit from the unaccounted sales is admitted by the assessee as aforesaid and she had income only from hotel business and therefore that was made the basis for levying tax under the Act. - in view the facts of the case, the decision in the case of P.C. Ittymathew & Sons v. Deputy Commissioner of Sales Tax (Law) [2000 (2) TMI 744 - SUPREME COURT OF INDIA] distinguished. In the balance sheet of the assessee, the aforesaid amounts were reflected, which did not find a place in the monthly returns filed by the assessee under the Act. The said entries are not disputed and in the light of the aforesaid admission, it is not a case of estimation of the suppressed turnover. It is a case of calculation of tax payable on the admitted turnover, which the revisional authority could very well do while exercising this power under section 63A of the Act. - when the revisional authority passes an order revising the assessment order, a right of first appeal is taken away. In the absence of any express provision in section 63A prohibiting the revisional authority from passing an order reframing the assessment, it cannot be said that a right of appeal is taken away. In fact against the order passed by the revisional authority statute provides for an appeal before the Karnataka Appellate Tribunal, which the assessee has exercised in the instant case - Decided against assessee.
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