The High Court confirmed the tax assessment u/s 7A for ...

High Court upheld tax assessment u/s 7A for missing sale bill. Burden on dealer to prove transactions not taxable. Penalty upheld.

August 14, 2024

Case Laws VAT and Sales Tax HC

The High Court confirmed the tax assessment u/s 7A for nonproduction of sale bill. The burden of proof lies on the dealer to show transactions are not taxable. Failure to prove second sale results in being deemed first seller/purchaser. Tax levy upheld due to lack of evidence. Disallowed turnover on export sales upheld due to product mismatch. Penalty upheld as it is a percentage of disputed tax. Petition dismissed.

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The High Court confirmed the tax assessment u/s 7A for ...

High Court upheld tax assessment u/s 7A for missing sale bill. Burden on dealer to prove transactions not taxable. Penalty upheld.

August 14, 2024

Case Laws VAT and Sales Tax HC

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