Whether, for the purpose of making addition, the findings of Customs authorities would prevail over the sales tax assessment order?

Bhuwania Steel & Metal Pvt. Ltd. Vs ITO (ITAT Mumbai)- On investigation of the assessee’s purchases, it was noticed that the same were from Shri Shivkaran Goel who admitted before the Customs authorities as well as AO that he had not supplied any goods to the assessee, with which flanges liners with 55% tin could be manufactured. He accepted to have received commission @ 2% plus 4% sales-tax from the assessee in lieu of supplying the bogus bills. These facts indicate that the assessee had in fact arranged for the

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