https://www.taxtmi.com/caselaws?id=257979 Concurrent findings that the assessee had effected taxable sales of Chhakdo rickshaws, rather than mere job-work, were upheld because they were supported by reassessment material, the dealer's response, and evidence on record. The reassessment was not vitiated as resting solely on the excise department's notice; the authority independently examined the case and considered the dealer's explanation. On facts, the assessee failed to produce bills or other documentary proof that engines, chassis and spare parts had been purchased by third-party customers for job-work, and the rickshaws were registered by the dealer itself. The High Court found no perversity in the Tribunal's order and no substantial question of law arose. en-us Wed, 13 Nov 2013 00:00:00 +0530 Fri, 27 Mar 2015 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257979 Concurrent findings that the assessee had effected taxable sales of Chhakdo rickshaws, rather than mere job-work, were upheld because they were supported by reassessment material, the dealer's response, and evidence on record. The reassessment was not vitiated as resting solely on the excise department's notice; the authority independently examined the case and considered the dealer's explanation. On facts, the assessee failed to produce bills or other documentary proof that engines, chassis and spare parts had been purchased by third-party customers for job-work, and the rickshaws were registered by the dealer itself. The High Court found no perversity in the Tribunal's order and no substantial question of law arose. Case-Laws VAT and Sales Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257979