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2016 (6) TMI 988 - HC - VAT and Sales TaxBest judgement assessment - inclusion of turnover relating to branch office - enhancing the declared turnover of the assessee by 10% inter alia rejecting the other claims made by the assessee - Karnataka Value Added Tax Act, 2003 (KVAT) - Held that:- In the present case, we do not see any such nexus established by the authorities to the estimation made enhancing the declared turnover by 10%. It is the categorical contention of the assessee that all the accounts relating to the branch office were declared in the account books maintained by the main office and there was no suppression of turnover. In such circumstances, no attempt is made by any of the authorities or by the Tribunal to address on these arguments/contentions advanced by the assessee. Non-furnishing of the branch certificates would not suffice to enhance the declared turnover unless supported by suppression of turnover. Demand set aside - matter remanded back - Decided in favor of assessee.
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