2016 (4) TMI 177

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner is engaged in the execution of works contract. He has challenged judgment of the Value Added Tax Tribunal dated 29.01.2014 by which the petitioner's revision petition against the order of the Deputy Commissioner came to be dismissed. 2. Petitioner's return of sales tax was accepted by the Assessing Officer. However, the D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on other hand the GR for respondent mainly submitted that the applicant was duty bound to explain the sale price he realised for total material he consumed or how he disposed the materials he had purchased. It can be seen from the revisional order that the applicant had issued bills showing 45% material value in local works contract. The transactions were more or less similar in local and intersta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... result of books of account in absence of details of material consumed in each type of transaction. Therefore, the revisional authority has rightly exercised his power and revised the order. Further, in our view the applicant in any case, is not made liable to pay more tax by adopting certain presumptions by the learned revisional authority. We therefore, dismiss the revisional application. Accordi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X