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2015 (10) TMI 212 - HC - VAT and Sales TaxEvasion of tax - Held that:- A perusal of the findings recorded by the Tribunal shows that the assessee was given sufficient opportunity by the assessing authority before framing the reassessment. The list of documents impounded along with the bills and the details collected from the barrier were confronted to the assessee. It has been further recorded by the Tribunal that neither the books of account had been produced nor any reply to the show-cause notice was given by the assessee. Learned counsel for the appellant has not been able to show that findings are illegal or perverse in any manner. Thus, no substantial question of law arises - Decided against assessee.
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