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2018 (4) TMI 1221 - HC - VAT and Sales TaxWorks Contract - Deduction u/r 3(2)(l) of the KVAT Rules 2005 - labour and like charges - whether respondent No.1 i.e., the Prescribed Authority is justified in concluding the reassessment proceedings rejecting the claim of the petitioner to deduct the labour and other like charges under Section-3(2)(l) of the KVAT Rules? - Held that: - It is only for the reason that no books of accounts were produced before the Prescribed Authority, the reassessment proceedings are concluded under Rule-3(2)(m) of the KVAT Rules - It is the contention of the petitioner that notwithstanding the voluminous size of the books of accounts maintained by the petitioner, they are willing to place the same before respondent No.1-Prescribed Authority and to that effect the rectification application has already been filed relating to the tax period April’2009 to March’2010, which is pending consideration. It cannot be said that the petitioner has not maintained the books of accounts or not willing to produce the books of accounts. As such, relegating the petitioner to avail the alternative remedy by filing an appeal cannot be justified - Matter is remanded to the Prescribed Authority, respondent No.1 to reconsider the matter afresh after providing an opportunity to the petitioner to produce the books of accounts - petition allowed by way of remand.
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