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2019 (8) TMI 743 - HC - VAT and Sales TaxLevy of tax - excess stock found during inspection/survey conducted by the Income Tax Department - whether tax liability could have been fastened on the revisionist only on the basis of details provided by the Director of the revisionist company who was present at the time of survey operation rather than actual weighment of the goods? HELD THAT:- This Court is of the considered opinion that there is no infirmity with the finding of the Revenue authorities that the revisionist had stock far in excess than what was recorded in their books of account and therefore this Court does not find any infirmity in the assessment proceedings or the impugned judgment and order passed by the Tribunal. Revision dismissed.
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