Court Upholds Orders on Excess Stock and Sales Suppression, Grants Relief to Assessee Based on KVAT Act Findings.

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....Additions on account of finding of excess stock and suppression of sale - impact of VAT assessment - though we confirm the orders impugned before us, we are of the view that the assessee is entitled to get the benefit of the reduced excess stock as determined by the authorities of the KVAT Act in their order - HC....