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    <title>2015 (10) TMI 212 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Reassessment under the Haryana Value Added Tax Act was sustained because the dealer was confronted with definite information from transport records, the sales tax barrier register, impounded documents, and bill details, yet did not produce books of account or an effective reply. The Court held that the plea of denial of reasonable opportunity was unsupported by the record and that the Tribunal&#039;s concurrent findings were neither illegal nor perverse. In the absence of perversity or any substantial question of law, the reassessment and consequential penalty findings were not interfered with in appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264937</link>
      <description>Reassessment under the Haryana Value Added Tax Act was sustained because the dealer was confronted with definite information from transport records, the sales tax barrier register, impounded documents, and bill details, yet did not produce books of account or an effective reply. The Court held that the plea of denial of reasonable opportunity was unsupported by the record and that the Tribunal&#039;s concurrent findings were neither illegal nor perverse. In the absence of perversity or any substantial question of law, the reassessment and consequential penalty findings were not interfered with in appeal.</description>
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      <pubDate>Mon, 14 Jul 2014 00:00:00 +0530</pubDate>
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