LAW FOR ALL

Delhi Sales Tax Act, 1975 the Delhi Value Added Tax, 2004 -No explanation was offered to show that the random sample of sale for two days not correct - Sweet shop - No accounts were maintained for selling of small quantity - two days sale of small quantity was taken as a random sample - levied tax and penalty for difference in books and actual sales - No proper explanation was given like only in holidays and festivals small sales would raise than the ordinary days and as such the random sample is not correct for levying Tax and penalty - Apex court dismissed the appeals = M/s Nathu Ram Ramesh Kumar … Appellant Versus Commr. of Delhi Value Added Tax … Respondent = 2014 (April.Part) judis.nic.in/supremecourt/filename=41401