2013 (4) TMI 689 - HC - VAT and Sales Tax

Summary

Issues involved:
The judgment involves a challenge u/s 53 of the M.P. VAT Act, 2002 regarding liability under the Entry Tax Act.

Summary:

Assessment based on best judgment:
The appellant, engaged in the sale and purchase of various items, challenged an assessment imposing tax based on best judgment assessment. The Board found that documents seized from the appellant's premises were manipulated to avoid tax liability. The appellant failed to verify the accounts from regular books of account. The Board concluded that no error was committed by the assessing authority in the best judgment assessment due to the manipulation in seized documents. The court upheld the Board's detailed analysis and dismissed the appeals, stating no substantial question of law was involved.

Conclusion:
The High Court upheld the decision of the Board regarding the best judgment assessment, emphasizing the manipulation of seized documents by the appellant to avoid tax liability. The appeals were dismissed, and the signed order was to be kept in the respective files.