2016 (4) TMI 177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SPONDENT : MR VACHA DESAI, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner is engaged in the execution of works contract. He has challenged judgment of the Value Added Tax Tribunal dated 29.01.2014 by which the petitioner's revision petition against the order of the Deputy Commissioner came to be dismissed. 2. Petitioner's return of sales tax was accepte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly shown in bills issued for works contract. And on other hand the GR for respondent mainly submitted that the applicant was duty bound to explain the sale price he realised for total material he consumed or how he disposed the materials he had purchased. It can be seen from the revisional order that the applicant had issued bills showing 45% material value in local works contract. The transaction....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the assessing authority had wrongly accepted the result of books of account in absence of details of material consumed in each type of transaction. Therefore, the revisional authority has rightly exercised his power and revised the order. Further, in our view the applicant in any case, is not made liable to pay more tax by adopting certain presumptions by the learned revisional authority. We there....