Assessee's appeal dismissed for insufficient proof of purchases in inter-State sales The High Court of Madras dismissed the assessee's appeal against the Joint Commissioner's order, upholding the taxation of inter-State sales at a ...
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Assessee's appeal dismissed for insufficient proof of purchases in inter-State sales
The High Court of Madras dismissed the assessee's appeal against the Joint Commissioner's order, upholding the taxation of inter-State sales at a multi-point rate due to insufficient proof of purchases. The Court found the Commissioner's decision reasonable and without legal error, resulting in the appeal being dismissed without costs.
The High Court of Madras dismissed the appeal of the assessee against the Joint Commissioner's order, which revised the Appellate Assistant Commissioner's decision regarding the taxation of inter-State sales at 4 per cent. The Joint Commissioner found insufficient proof of purchases made by the assessee and held the sales as second sales, taxable at a multi-point rate. The Court upheld the Commissioner's findings as plausible and found no legal error in the impugned order. The appeal was dismissed with no costs.
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