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2018 (10) TMI 881 - HC - VAT and Sales TaxLiability of VAT - tax on Pan Masala, Gutkha etc - UPVAT Act - Revisionist is a registered dealer engaged in the sale and purchase of Pan Masala, Gutkha etc - Submission is that since assessee is neither manufacturer nor importer, therefore, the liability to pay tax cannot be imposed upon it - assessment year 2013-2014 - Held that:- It is admitted that liability to pay tax would not be dependent upon the date of registration of assessee so far as sale of goods are concerned. If it is found, as a matter of fact, that the assessee was engaged in sales of Pan Masala and Gutkha, prior to registration also, the liability of paying tax could be imposed upon it. In the facts and circumstances of the present case, however, the documents which have been found at the time of survey, relates to the previous year. The admissibility of such materials and finding that it relates to the assessee has already been confirmed - Once that be so, the liability to pay tax cannot be resisted. Observation of this Court in Honey Furnitures [2006 (7) TMI 628 - ALLAHABAD HIGH COURT] are clearly distinguishable - It appears that in Honey Furnitures, survey was made in which no material relating to the period of assessment was found against the assessee, and on such basis of materials seized for a subsequent period the authorities proceeded to enhance the turn over for previous year also. No evidence of escaped assessment pertaining to previous year was otherwise brought on record. It was in that context that this Court observed in para-8 that in the absence of any other materials, the assessment made previously cannot be altered. Revision dismissed.
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