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2015 (10) TMI 222 - HC - VAT and Sales TaxDenial of exemption claim - Recalculation of notional tax liability - Held that:- Tribunal on appreciation of evidence had come to the conclusion that the plea of the assessee for recalculation of notional tax liability for the years 1997-98 and 1999-2000 could not be accepted as the same were not the subject matter of the present appeal. - findings recorded by the Tribunal which were not shown to be perverse or erroneous in any manner, no substantial question of law arises in this appeal for consideration. The judgment in M/s Punjab State Electricity Board, Patiala's case (1982 (1) TMI 167 - PUNJAB AND HARYANA HIGH COURT) relied upon by the learned counsel for the appellant was relating to various issues arising in the same assessment year and, thus, being on different fact situation is of no help to the assessee. - Decided against assessee.
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