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---Taxable supply---Assessment of sales tax on the basis of income tax return---Non determination of taxable and non-taxable supplies---Validity---Revenue had not denied that the taxpayer did not provide the sales tax record to the sales tax department---Department should have established the quantum of value of taxable and non-taxable supplies made by the taxpayer which they had not---Department failed to place on record any evidence that the entire value of supply shown in the income tax returns was a "taxable supply"---Taxpayer claimed that he turned in bifurcation of taxable and non-taxable supplies at both the adjudicatory forums but this fact was not reflected in the order-in-original and order-in-appeal---Side stepping the taxpayer's contention was tantamounts to mis-carriage of jus...
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