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2015 (10) TMI 211 - HC - VAT and Sales TaxRejection of books of accounts and the disclosed turnover - day-to-day entries have not been done in the register of raw material - Held that:- provisions of section 12(2) of the Act, were not followed by the applicant-assessee. Under the circumstances, the books of accounts were liable to be rejected in the light of the observations made by honourable Supreme Court in the case of Commissioner of Sales Tax, U. P., Lucknow v. Girja Shanker Awanish Kumar [1996 (9) TMI 515 - SUPREME COURT OF INDIA]. The Tribunal has merely remanded the matter to the first appellate authority to pass a fresh order. - No error in the impugned order of the Tribunal. No question of law is involved in the order of the Tribunal - Decided against assessee.
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