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2016 (7) TMI 585 - GUJARAT HIGH COURTEnhancement of assessment - AO enhanced the sales and purchases of the respondent three times the figures of the alleged suppression besides considering the purchases from Sureshkumar Tulsidas as purchases from unregistered dealer. - Tribunal deleted the enhancement made. - Held that:- Even in the present case, the respondent had not been given the opportunity of cross examining the said dealers or rebutting the averments made by them in their affidavits. It is required to be noted that at the relevant times, both the dealers viz. Sureshkumar Tulsidas and Hemantkumar Bhavdas held Registration Certificates under the Sales Tax Act. The respondent ought not to have been punished for believing the certificate issued by the Government. - Decided against the revenue.
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