Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 920 - HC - VAT and Sales TaxImposition of advance tax and penalty equivalent to three times of tax - Section 75(6) of the Assam Value Added Tax Act, 2003 - Department contended that the consignee had issued two delivery notes to the consignor for the same consignment on the same date which were not found to be in accordance with the provisions of the Act. Also the Driver failed to produce Excise Gate Pass in movement of the said goods from the factory and relevant form of the Commercial Tax Department of Uttar Pradesh despite grant of sufficient time and opportunities. Held that:- we find ourselves in complete agreement with the view taken by the Commissioner of Taxes. The findings of Commissioner are well founded and unassailable. The petitioner could not point out any illegality in the impugned order. No ground for interference is made out. - Decided against the petitioner
|