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2020 (10) TMI 52 - HC - VAT and Sales TaxAdmissibility of additional evidence - Input Tax credit - stock transfer sales - months of January, February and March, 2007 - Whether, additional evidence could be adduced by the assessee at the appellate stage which is not permissible under Section 67 of the Uttarakhand Value Added Tax Act? HELD THAT:- Even though an important question of law may arise for consideration, we do not think it appropriate to entertain this petition only because a paltry sum of ₹ 54,445/- is involved - Even though every single rupee is important for the State and for the assessee, but keeping in view the quantum involved and also in view of the prevalent pandemic in the country, we do not think it appropriate that this Court should venture into answering this question of law. Petition dismissed.
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