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2018 (10) TMI 1525 - HC - VAT and Sales TaxRestoration of re-assessment dated 01.01.2013 made under Section 39(1) of the KVAT Act - suppression of purchase of arecanut, cigarettes and Guthka - Held that:- The suppression is not in dispute. When the suppression is not in dispute, the Appellate Authority ought not to have set aside the order passed by the Original Authority. When the Appellate Authority found that the order passed by the Original Authority is without considering any books of accounts, the Appellate Authority ought to have remanded the matter, but the same was not done. When the suppression is not is dispute, the Revisional Authority was justified in exercising the powers under the provisions of Section 64(1) of the KVAT Act, 1964. The order passed by the Revisional Authority is in accordance with law. The appellant has not made out any case to interfere with the revision order passed by the 1st respondent - petition dismissed.
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