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2020 (2) TMI 476 - HC - VAT and Sales TaxValidity of order of enhancement of tax - revisionist's activity is under PDS Schemes of the Govt. - exemption under the Provisions of UP VAT Act - HELD THAT:- The controversy before the authorities was only with regard to the rate and price of wheat and rice. The Adjudicating Authority, the First Appellate Authority and the Commercial Tax Tribunal had accepted the rate fixed by Government of India. No evidence or material was produced by the revisionist before either of the authorities while adjudicating the said rate. Even before this Court no material or evidence has been placed for this Court to come to any other finding in favour of the revisionist. Revision dismissed - decided against revisionist.
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