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2018 (7) TMI 234 - HC - VAT and Sales TaxValidity of assessment orders - rejection of books of accounts of the revisionist - it was seen that the revisionist has evaded the purchase and sale of his transaction and has evaded the payment of tax and he has further considered that since the survey was conducted in the month of August 2013, the estimate of undisclosed sales cannot be over and above of ₹ 50 lac - Held that:- The order of the Tribunal is modified to the extent that the purchase and sale at ₹ 40 lac. and 50 lac. respectively, as estimated by the first appellate authority, is correct - this Court affirmed the order passed by the first appellate authority and accordingly, the order of the Tribunal is modified. Revision allowed in part.
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