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2014 (8) TMI 92 - HC - VAT and Sales TaxLiability of tax - Rejection of books of accounts - Enhancement in turnover of company - Held that:- Perusal of impugned assessment order passed under U.P. Vat Act shows that in relevant year 2010-11 the turn over declared by the assessee is ₹ 8,14,461.93 but on the basis of survey dated 07.10.2010 the Assessment Officer has not accepted the account books of the assessee as well as turn over declared by him and has enhanced turn over to ₹ 1,89,00,000/-. First Appellate Authority as well as Tribunal both has upheld rejection of account books and turn over fixed by Assessment Officer. - According to survey report dated 07.10.2010 at the time of survey account books were not produced. It has been mentioned in the survey report that at the time of survey employee of assessee Jogesh was present who informed that account books are with munim ji. It is apparent from the survey report that at the time of survey the work in the factory of assessee was over and labourers had gone. Therefore, there appears reasonable ground for non-production of account books at the time of survey. Perusal of impugned order of assessment passed under Entry Tax Act shows that Assessment Officer has himself mentioned that levy of entry tax on cement has been abolished with effect from 19.02.2010 even then the Assessment Officer has levied entry tax at the rate of 2% on cement fixing turn over of ₹ 10,00,000/-. Thus the levy of entry tax on the said turn over of cement by Assessment Officer is illegal and the assessment order passed by Assessment Officer is contrary to law but neither First Appellate Authority nor Tribunal has considered this aspect in their impugned judgments - Perusal of impugned judgement passed by Tribunal shows that Tribunal has not considered any objection raised by assessee against assessment order passed under Entry Tax Act and has dismissed the appeal filed in respect of assessment made under entry tax without application of mind. - matter remanded back - Decided in favour of assessee.
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