TMI Blog2013 (4) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... o govern the disposal of VAT Appeal No. 28 of 2012 since in these appeals the same questions of law have been raised, which arise out of the common order passed by the Board. These appeals have been filed under section 53 of the M.P. VAT Act, 2002 challenging the orders of the Board dated September 1, 2012 in respect of the liability under the Entry Tax Act. In brief, the appellant is engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Board and the Board, vide order dated September 1, 2012, has dismissed the second appeal. The learned counsel appearing for the appellant submits that the assessing authority has committed an error in making the assessment on the basis of best judgment assessment in the facts and circumstances of the present case. Having heard the learned counsel for the appellant and on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of account. It has further been noted that the manipulation was done by the appellant to avoid the tax liability. The record also reveals that as per the scrutiny report, the seizure No. 6 was changed and at its place, diary and some loose papers of seizure Nos. 8 and 9 were enclosed and on these changed papers and diary the appellant and 2 witnesses have signed, which was admitted by them i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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