https://www.taxtmi.com/caselaws?id=432065 Assessment proceedings under the value added tax law were not invalidated for want of notice or hearing where the dealer had been called upon to produce accounts and supporting documents and was afforded an opportunity to participate before the final order. The challenge based on natural justice therefore failed. Input tax rebate was also correctly rejected because entitlement depends on statutory conditions and the dealer bears the burden of proving eligible purchases; where the selling dealers' returns did not match the claimed purchases and the dealer could not verify the transactions, the authorities were entitled to disallow the rebate. The concurrent factual findings were sustained and no substantial question of law arose. en-us Tue, 20 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432065 Assessment proceedings under the value added tax law were not invalidated for want of notice or hearing where the dealer had been called upon to produce accounts and supporting documents and was afforded an opportunity to participate before the final order. The challenge based on natural justice therefore failed. Input tax rebate was also correctly rejected because entitlement depends on statutory conditions and the dealer bears the burden of proving eligible purchases; where the selling dealers' returns did not match the claimed purchases and the dealer could not verify the transactions, the authorities were entitled to disallow the rebate. The concurrent factual findings were sustained and no substantial question of law arose. Case-Laws VAT and Sales Tax Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432065