Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 130 - RAJASTHAN HIGH COURTLevy of tax @ 12.5%, interest as well as penalty u/s 61 of the Act - explanation provided and records found establishing the sales effected - Held that: - in the instant case there are no statements recorded of the owner/proprietor of the respondent firm and there is no deficiency/discrepancies and rather they have supported with proper bills and vouchers, which in my view is a finding of fact recorded by both the appellate authorities - petition dismissed - decided in favor of assessee.
|