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2016 (4) TMI 177 - GUJARAT HIGH COURT

2016 (4) TMI 177 - GUJARAT HIGH COURT - [2016] 91 VST 107 (Guj) - 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 the Assessing Officer. Such view was accepted by the Tribunal. No question of law therefore arises. Not agreed with the suggestion of the petitioner that in the process, the authorities .....

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ed Tax Tribunal dated 29.01.2014 by which the petitioner's revision 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 revision and after notice to the petitioner, held that over and above refund of ₹ 1.22 lacs (rounded off) granted by the Assessing Officer which was withdrawn, the petitioner would st .....

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shown in bills issued for works contract. And on other hand the GR 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 issued bills showing 45% material value in local works contract. The transactions were more or less similar in local and interstate works contract. The learned revisional authority ha .....

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