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2016 (4) TMI 5 - HC - VAT and Sales TaxEnhancement of turnover to 40 times - Suppression of gross turnover - Dealer in grocery articles - Stock of materials goods with reference to the books of accounts not found in order - Held that:- the enhancement of the figure by the Tribunal on the conclusion of facts for which refrained from reference on question of law. There is no discussion of any fact showing nexus of enhancement of 40 times to the facts of the case. Had there been the discussion to prove the enhancement of the turnover 40 times correcting the finding of the assessing authority, the conclusion of the Tribunal by following the decision of Ranital Rice Mill [1993 (11) TMI 215 - ORISSA HIGH COURT (Orissa)] could have been appropriate. So the conclusion of the learned Tribunal following the authority is based on no evidence. On the other hand the learned Tribunal has not followed the aforesaid authority properly, but under the veil of such decision has decided the case arbitrarily against the petitioner. So the conclusion arrived at by the learned Tribunal about suppression of the turnover and multiplying it 40 times is based on no factual aspects. Hence the order of the Tribunal is vulnerable, illegal and perverse. - Petition disposed of
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