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2019 (10) TMI 44 - HC - VAT and Sales TaxSuppression of sales and purchases - Whether a Weighment Slip alone can become the evidence of sale specifically when the same contains only the weight? - HELD THAT:- In absence of any prior enquiry made by the assessing officer from Sri Bankey Bihari Dharamkanta, Moradabad Road, the weighment slip register of that person recovered from the assesee could not be attributed to the assessee in absence of any other evidence to establish that the transactions found recorded in such register belonged only to the assessee. Whether mere installation of Generator at the business premises can authorize the authorities to levy tax on the presumed purchase of Diesel specifically when there is nothing on record which may indicate that the production activity has ever been carried out by the Generator? - Whether in absence of any evidence of sale of Reta the liability of tax can be fixed specifically when record reveals the applicant is not involved in the trading of Reta? - HELD THAT:- No addition could have been made on undisclosed purchase of diesel and undisclosed sale of sand in absence of any material, whatsoever. The matter is remitted to the assessing authority to pass appropriate order after affording due opportunity of hearing to the assessee - Revision allowed in part.
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