Determination of sales turnover - When the assessing authorities ...

Assessing authorities must maintain consistent sales turnover determinations across years unless valid reasons justify changes.

August 29, 2020

Case Laws     VAT and Sales Tax     HC

Determination of sales turnover - When the assessing authorities could accept the explanation of the assessee for the subsequent years, there is no reason for them to take a different stand in the instant year. - The reason given by assessing authority cannot be upheld - If the assessing authority is of the view that this is a false statement, the onus is on the authority. The petitioner cannot be expected to prove the negative. - HC

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