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TMI Blog2020 (8) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... holder for the State/respondent. Hon'ble Ravi Malimath, ACJ. (Oral) The revisionist is running a business of steel fabrication, manufacturing and job work since May, 2005 at Tilwara, Pauri Garhwal. He is an unregistered dealer since he has no taxable turnover for the previous years 2005-2006 and 2006-2007. It was held that he did not possess any taxable turnover. 2. The case of the revisionist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulated the sale turnover of 25 Chaukhats at Rs. 25,000/- namely at Rs. 1,000/- each and the sale of four shutters at Rs. 60,000/- at Rs. 15,000/- each. He thus arrived at a monthly sale turnover of Rs. 85,000/- and calculated the annual sale turnover at Rs. 10,20,000/-. Since the survey was conducted on 29.01.2008, the assessing authority while determining the taxable sale turnover of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the revisionist places reliance on Section 53 of the Uttarakhand Value Added Tax, 2005 and contends that in terms of the explanation to sub-section 6 of Section 53 of the Uttarakhand Value Added Tax, 2005, before increasing the tax, the dealer shall be given an opportunity of being heard on the proposal of increasing the liability. In the instant case, the first appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to in clause (a) includes the power to vary the order by reducing or enhancing the amount of assessment of penalty. However before increasing the tax or other amount the dealer shall be given an opportunity of being heard on the proposal of increasing the liability. 6. The impugned order of the tribunal does not indicate that any opportunity was given to the assessee of being heard before enha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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