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VAT - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Evasion of tax - demand based on the defect noted in the ...

VAT and Sales Tax

August 1, 2019

Evasion of tax - demand based on the defect noted in the Delivery Note - entries contained in the books of account, which could have made after the interception cannot be accepted as a clear proof - Since the best evidence was suppressed i.e the Delivery Note Book, which would indicate that it was drawn in triplicate, even though double sided carbon was not used - order cannot be term as illegal, erroneous or improper

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