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2021 (1) TMI 309 - HC - VAT and Sales TaxEvasion of tax u/s 54(1)(14) of U.P. Value Added Tax Act - inadvertent mistake on his own part/the foreman of the firm under whom supervision the stickers containing the MRP of Premium Grade Tiles pasted in all boxes/cartoons even boxes/cartoons containing to Silver Grade Tiles and Gold Grade Tiles boxes loaded in the vehicle - purchasing dealer liable for mistakes and actions by the consignee - Whether there was an intention on the part of revisionist and under Section 54(1)(14) VAT Act it is mandatory to examine the material on record and discuses the merit of matter and record the clear finding with regard to intention whereas, there is no material on record in the order of assessing authority regarding the physical verification of each boxes/cartoons? HELD THAT:- This Court finds from a perusal of the explanation given by the revisionist before the Assessing Officer and before the First Appellate Court that indeed the explanation differs before both the Authorities. The intention to evade tax is writ large as the transaction itself shows different valuation in invoice from the actual value of the goods being imported by the revisionist - this Court does not find any factual or legal infirmity in the order impugned. The Trade Tax Revision stands dismissed.
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