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2022 (9) TMI 558 - HC - VAT and Sales TaxRejection of Books of accounts - evidence on record of purchase of wheat from outside the account books or not - sale of Chokar - 48 quintals of chokar were sold out of the stock of 76 quintals - rejection of account books and making best judgment assessment merely on presumption and surmises - HELD THAT:- Admittedly, the business premises of the revisionist was surveyed on 8.11.2006 when the flour mill was closed and as no business activity was carrying on, as stated, no responsible person was available on account of which the books of account could not be shown. Nonetheless, subsequently, the books of account was shown in which no discrepancy was pointed out. The adverse inference has been drawn against the revisionist on the basis of two bills, i.e., 759 and 760 dated 26.10.2006 by which certain bags of wheat flour and Chokar were sold and at the time of interception for 46 quintals of Chokar no bill was produced, for which explanation has been submitted that the driver by mistake could not take the bill no. 759. Once, in absence of any material on record to suggest that any purchases have been made except the sale of Chokar in question that too was issued from the stock maintained by the revisionist, no adverse inference can be drawn. The liability of sales tax has been fastened upon the revisionist only on the basis of the aforesaid discrepancy which has been accepted by the First Appellate Authority but the Tribunal without any material and cogent reason has reversed the same and restored the assessment order which is bad. The impugned order passed by the Tribunal is set aside - the revision is allowed.
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