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1969 (11) TMI 9 - HC - VAT and Sales Tax
Whether the variation in the consumption of electricity can by itself be taken as sufficient for discrediting the accounts - department itself has admitted variations ranging from 10 to 12 units per quintal; and the petitioner's consumption of electricity is 12 units per quintal, which cannot be said to be wide off the accepted consumption - rejection of the accounts is not legally justified