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2020 (3) TMI 194 - HC - VAT and Sales TaxLevy of tax - Betel Nut - no material fact available on record to show that the revisionist has purchased 4700Kg. betel - tax levied on the basis of ex-parte SIB survey - HELD THAT:- From the perusal of record it is clear that only on the basis of a bill/invoice which has been discovered by the Revenue, the said transaction has been brought to tax with regard to purchase of 4700Kg. betel nut alleged to have been purchased from M/s Trade Impex, Kanpur. The revisionist throughout the aforesaid proceedings has denied the transaction in question - It has further been brought on record that M/s Trade Impex in their return have also denied the said transaction and a confirmation was sought in this regard from the Assistant Commissioner, who by means of report dated 06.02.2012, confirmed the fact that no such transaction has been undertaken by M/s Trade Impex. Once the Department itself could not verify the said transaction, then the same cannot be included in the turnover of the revisionist who is the other contracting party - there is no possibility that the transaction in question has ever taken place and in absence of any such evidence, satisfaction recorded by the Tribunal is on the face of it infirm and is liable to be interfered by this Court. Revision allowed.
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