Saturday, 21 March 2015

Deptt couldn't make additions on pretext of excise duty evasion without proving that turnover was un

CST & VAT : Rajasthan VAT - Where Assessing Authority made addition of Rs. 2.94 lakhs in turnover of assessee on ground that Excise Department had found assessee liable for evasion of excise duty on said amount, since department had not discharged burden of proof to establish from any enquiry or otherwise that assessee had under-assessed its turnover, impugned addition was not justified


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