2019 (6) TMI 450

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....ant in both the Appeals. Mr. Himanshu Takke, AGP for the Respondents. P.C: These two appeals under Section 27 of the Maharashtra Value Added Tax Act, 2002 (the Act), challenge the common order dated 24th April, 2018 passed by the Maharashtra Sales Tax Tribunal (the Tribunal). The common impugned order dated 24th April, 2018 passed by the Tribunal relates to the Financial Years 2005-06 and 20....

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....ner of Sales Tax (Appeals) (1st Appellate Authority). The Assessment Order for the period 2005-06 and 2006-07 was modified by the 1st Appellate Authority. This resulted in reduction of demand for the period 2005-06 from Rs. 5.63 lakhs to Rs. 33,000/and for the period 2006-07 from Rs. 26.44 lakhs to Rs. 6.65 lakhs. This was in view of the fact that, the 1st Appellate Authority was satisfied that th....

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....e premises and factories of the vendors, besides issuing letters to the vendors individually. On the basis of the above, relief was given by the 1st Appellate Authority to a large extent. It records that it was only in case of very few vendors that the evidence of their having paid taxes to the State, was not forthcoming. It also further records that the Appellant had also not made any efforts to ....

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....vidence of taxes have been paid by the vendors of the Appellant, were not forthcoming. It is pertinent to note that while referring to the list on Mahvikas (a site of Sales Tax Department, showing the filing of returns etc.), the original authority had found that some of the vendors of the Appellant had not filed their returns and/or had filed defective returns. This led to an independent search a....