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TMI Blog2016 (4) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted by the Tribunal. No question of law therefore arises. Not agreed with the suggestion of the petitioner that in the process, the authorities taxed the entire value of the works contract and not just taxable raw material used in executing such contract. Decided against the appellant - SPECIAL CIVIL APPLICATION NO. 9351 of 2015 - - - Dated:- 2-12-2015 - MR. AKIL KURESHI AND MR. MOHINDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay net amount of ₹ 1.31 lacs (rounded off) by way of tax liability. This order of the Deputy Commissioner was challenged by the petitioner before the Value Added Tax Tribunal, Ahmedabad. The Tribunal by the impugned judgment dismissed the petition making following observations:- We have heard the arguments of both the sides. It was mainly contended by the applicant that the revisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had considered manufacturing cost in transactions of manufactured goods than the applicant would have been made liable to pay more tax. So in our view the revisional authority had determined the sales properly. We do not agree with the submission made by the applicant that when result of books are accepted the authority has no right to make any presumptions. In our view the authority has every ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revolves around the correct consumption of the excisable materials by the petitioner in the process of execution of works contract. The revisional authority after recording prima facie reasons and giving opportunity of being heard to the petitioner, disagreed with the view of the Assessing Officer. Such view was accepted by the Tribunal. No question of law therefore arises. We do not agree with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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