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TECHNO RUBBER PRODUCTS Versus STATE OF GUJARAT

2016 (4) TMI 177 - GUJARAT HIGH COURT

Correct consumption of excisable materials in the process of execution of works contract - Held that:- the revisional authority after recording prima facie reasons and giving opportunity of being heard to the petitioner, disagreed with the view of th .....

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raw material used in executing such contract. Decided against the appellant - SPECIAL CIVIL APPLICATION NO. 9351 of 2015 - Dated:- 2-12-2015 - MR. AKIL KURESHI AND MR. MOHINDER PAL, JJ. FOR THE PETITONER : MR JEEVAN R VASAVE, ADVOCATE FOR THE RESPOND .....

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ision petition against the order of the Deputy Commissioner came to be dismissed. 2. Petitioner's return of sales tax was accepted by the Assessing Officer. However, the Deputy Commissioner, after issuing notice to the petitioner, took into revis .....

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by way of tax liability. This order of the Deputy Commissioner was challenged by the petitioner before the Value Added Tax Tribunal, Ahmedabad. The Tribunal by the impugned judgment dismissed the petition making following observations:- We have heard .....

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for respondent mainly submitted that the applicant was duty bound to explain the sale price he realised for total material he consumed or how he disposed the materials he had purchased. It can be seen from the revisional order that the applicant had .....

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tate works contract @ 45%, he presumed 94.3% material consumption in transactions of manufacture goods which is not prima facie correct. But, if had considered manufacturing cost in transactions of manufactured goods than the applicant would have bee .....

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ions. In our view the authority has every right to determine the correct amount of sales on which tax is leviable. In actual terms the assessing authority had wrongly accepted the result of books of account in absence of details of material consumed .....

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