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2018 (9) TMI 1915 - AT - VAT and Sales TaxValidity of re-assessment order - exemption from output tax - section 5 of the KVAT Act, 2003 - failure to maintain separate books of accounts - applicability of Rule 131 of the KVAT Rules, 2005. Restriction on input tax - HELD THAT:- The AA and FAA have not followed the circular instructions properly. Hence there is no reason to doubt the quantum of NDIT applied by the appellant himself for all the three years under appeal. The re-assessment order passed by the AA adopting the formula in a routine manner without taking into the specific facts of the case and rejecting the calculations of the appellant is totally unjustified and not called for and therefore the order of the FAA in dismissing the appeal without following the law and the circular instructions is not maintainable in the eye of law - the question is answered in negative. Levy of tax on sale of used motor vehicles by the appellant - HELD THAT:- The levy of tax on sale of the discarded goods was without authority of law - the levy of tax on the sale of old vehicles cannot be sustained - answered in negative.
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