TaxTMI 
TaxTMI 
2015 (3) TMI 913
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....at Value Added Tax Act, 2003 (hereinafter referred to as "the VAT Act") with following proposed questions of law:- "(i) Whether, in the facts and the circumstances of the case, the Appellate Tribunal was justified, in upholding the findings of reassessment officer which proceeds merely on the allegations of show-cause notice dated October 22, 2010 issued by the Directorate-General of Central Excise, without any independent investigation? (ii) Whether, on the facts and the circumstances of this case, the impugned orders of the Appellate Tribunal are perverse and bad in law?" 2. That the appellant herein, who was a registered dealer under the VAT Act, was assessed for the assessment year 2006-07 ....
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.... Vyas, learned advocate appearing on behalf of the appellant, has vehemently submitted that the learned Tribunal has materially erred in dismissing the appeal on confirming the order passed by the AO as well as the first appellate authority confirming the duty liability of Rs. 82,30,449. 3.1 It is further submitted by Ms. Vyas, learned advocate appearing on behalf of the appellant, that the reassessment order has been passed by the AO incorporating the details of the show-cause notice issued by the Central Excise Department-DGCEI. It is submitted that without any independent fact-finding and investigation undertaken, the reassessment order has been passed which is not permissible. 3.2 It is submitted that even after the show-cause not....
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....at all respective spare parts for assembling of Chhakdo rickshaw shall be purchased and provided by such customers. It is further submitted by Ms. Vyas, learned advocate appearing on behalf of the appellant that solely on the basis of failure on the part of the appellant to procure the bills of purchase is made by its customers from open market, all the officers below have materially erred in giving the finding of evasion of tax by the appellant. 3.5 It is further submitted by Ms. Vyas, learned advocate appearing on behalf of the appellant, that the learned Tribunal has materially erred in not accepting the case on behalf of the appellant that the appellant was only doing the job-work and no manufacturing activity with respect to 166 veh....
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....y the job-work. Making above submissions, it is requested to dismiss the present appeal. 5. Heard Ms. Vyas, learned advocate appearing on behalf of the appellant and Shri Gandhi, learned Additional Government Pleader appearing on behalf of the respondent and perused the order passed by the reassessing officer as well as the learned Tribunal. At the outset it is required to be noted that there are concurrent findings of fact given by all the authorities below that there was evasion of tax by the appellant. There are concurrent findings of fact given by the learned reassessing officer as well as the learned Tribunal which are on appreciation of evidence that though the appellant purchased 166 Chhakdo rickshaws which were manufactured....
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.... come to some conclusion. If the reassessment order is examined, it is also observed in the beginning that the appellant was issued notice for reassessment in form 303 and the tax consultant of the appellant had remained present and had represented its case. Hence, the order of the reassessing authority does not seem to be solely based on the notice issued by the Excise Department. The contention, in that behalf of the learned advocate, therefore, cannot be accepted." In view of the above, the decision of the Division Bench of this court in the case of Futura Ceramics Pvt. Ltd.[2013] 62 VST 488 (Guj) relied upon by the learned advocate appearing on behalf of the appellant would not be applicable to the facts of the present case. 5.2 I....