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2015 (10) TMI 1048 - RAJASTHAN HIGH COURTEnhancement of assessable value - Inclusion of turnover as per proceedings under central excise - Held that:- no extrapolation for determination of liability under the 1954 Act can not be made on the basis of determination of liability under the Central Excise Act, 1944 or for that matter any other statute. The 1954 Act is a self contained code for determination of tax liability thereunder. When warranted, its processes are necessarily to be independently resorted to, inquiry held and principles of natural justice complied with before fastening of any liability originally assessed, or relating to escapement of tax. This was not done by the Assessing Officer in his order dated 29-3-2006. In the facts as obtaining, the Tax Board has not committed any illegality in upholding the order dated 15-6-2007 passed by the appellate authority and in dismissing the appeal filed by the department. I do not find any illegality or perversity in the impugned order dated 25-1-2010 passed by the tax Board. - Decided against Revenue.
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