TMI Blog2022 (4) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 10.11.2014. Both the authorities took into consideration the entire material produced before them, including the statement of customer of appellant as well, and passed order of imposition of tax under the aforesaid Act. The submission of appellant that the order of Lower Appellate Authority dated 10.11.2014 does not survive anymore, inasmuch as the same merged with the order of Appellate Board dated 15.02.2021 and thus, the rebate which was granted to appellant by the Lower Appellate Authority has also been taken away, is misconceived. The Appellate Board has dismissed the appeal preferred by appellant vide order dated 15.02.2021 as a result of which, the order of Lower Appellate Authority dated 10.11.2014 has been confirmed. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 05.06.2014, fastened the liability on the appellant to pay tax under the provisions of Madhya Pradesh Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 (LEAT Act and VAT Act) amounting to ₹ 11,05,906/-. The appellant preferred an appeal before the Appellate Authority who partly modified the order of Assessing Authority and, extended the rebate of ₹ 7,71,555/- to the appellant with the finding that imposition of order of interest was improper as well as the order of penalty. Meaning thereby, the appeal of appellant was partly allowed. 3. Then, the appellant preferred an appeal under Section 8 of LEAT Act read with Section 46 of VAT Act and assailed the order dated 10.11.2014 which was passed by Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 11,05,906/-. The same later on was reduced by Lower Appellate Authority, vide its order dated 10.11.2014. Both the authorities took into consideration the entire material produced before them, including the statement of customer of appellant as well, and passed order of imposition of tax under the aforesaid Act. Thus, apart from factual dispute there is no questions of law involved in the present matter and the questions of law which have been proposed by appellant in the memorandum of appeal, have no nexus with the facts of the present case. The findings which have been arrived at by Appellate Board in its order dated 15.02.2021 are purely founded on facts and there is no violation of any statutory provisions. 9. In our consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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