Bhatia Agency vs CTO
Concealment of factum of purchase tax and transaction-Imposition of penalty justified-The AO had levied tax on the value of credit notes by opining that the assessee had not paid purchase tax though it had issued sale vouchers with refe [LexDoc Id : 457729]
Jaiprakash Associates Ltd. vs Government of Andhra Pradesh and Superintending Engineer and Ors.
Quantification of taxable turnover: Four percent of tax not added separately to estimated value-No estimated value as on date of petitioner's participating in tender, Unauthorised deduction and retention of monies without making it over to tax department improper-The petitioner had exercised the option to pay value added tax under s.4(7)(b) of the Andhra Pradesh Value Added Tax Act 2005 and made an application [LexDoc Id : 456498]
Adhunik Transport Organization Ltd. vs Assistant Commissioner, Commercial Tax and Ors.
Rectification of mistakes: No clerical nor arithmetical mistake in impugned order-Provision of rectification not attracted, Plea to accord opportunity to file documents accepted, Matter remitted-As per s.54 of the Madhya Pradesh Value Added Tax Act 2002 the Commissioner was empowered to rectify his order for correcting any clerical or arithmet [LexDoc Id : 457072]