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2015 (12) TMI 308 - HC - VAT and Sales TaxEnhancement of turnover - Adjustment of tax - petitioner has not maintained stock account - whether in absence of any appeal or cross objection filed by the Revenue, the learned Sales Tax Tribunal is justified to restore assessment order disallowing the relief granted by the first appellate authority to the dealer-petitioner while adjudicating the appeal filed at the instance of the dealer-petitioner - Held that:- in absence of any appeal or cross-appeal by the Revenue, the Tribunal ought not to travel beyond the dispute raised by the petitioner in its appeal. Therefore, the Tribunal should not have disallowed the relief granted to the petitioner by the first appellate authority by restoring the assessment order when the Revenue has no grievance against grant of such relief to the petitioner by the first appellate authority. - Impugned order is unsustainable - Decided in favour of assessee.
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