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2014 (7) TMI 1307 - HC - VAT and Sales TaxValidity of assessment order - difference of stock not properly not properly discussed - HELD THAT:- From a perusal of the order of the Commercial Tax Tribunal, it is noticed that there is no reference to the stock of 1097 M.T. having been recorded in the book of accounts and that in the survey by the S.I.B. on 28.06.2010 the stock was found to be 1083 M.T., therefore, difference in stock has not been discussed at all by the Tribunal - the impugned order dated 27.03.2014 of the Tribunal is illegal and arbitrary and is accordingly set side. Revision allowed.
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