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2019 (2) TMI 839 - HC - VAT and Sales TaxRate of tax - omission to disclose certain purchases - uniform rate of tax at 14.5% or not? - the core contention is that while levying the tax, the assessing officer ought to have levied only the applicable rate of taxes. On the other hand, the second respondent had levied a uniform of rate of tax at 14.5% - Held that:- It is not in dispute that there has been an omission on the part of the petitioner to disclose the purchase made by them. It is also not in dispute that the second respondent is posted with all the purchase details. When the second respondent is having the relevant invoices and is also aware or the applicable rate of tax, the second respondent ought to have levied only at the applicable rate of taxes. But in this case, the second respondent has chosen to levy tax at an uniform rate of 14.5%. This in my view is clearly unreasonable and vitiates the proceedings. This Court cannot fail to take note of the petitioner's conduct. When a question was posed as to whether the petitioner had remitted atleast the demanded tax as per their own calculation, the learned counsel for the petitioner submitted that the petitioner had already paid more than ₹ 44 Lakhs which is more than the admitted tax amount - second respondent will give an opportunity of personal hearing to the petitioner and pass order afresh and in accordance with law - petition allowed.
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