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2020 (8) TMI 346 - HC - VAT and Sales TaxValuation - inclusion of consultancy charges in the assessable value - assessee took the contention that the software was sold for a particular price and the consultancy services are with respect to the modifications made in the software to adapt it to the purchaser's requirements - imposition of penalty at double the tax amount - HELD THAT:- The learned Senior Government Pleader invited us to the records to point out that the invoices produced would clearly demonstrate the manner in which the transaction was carried out, making the entire turnover taxable under the KVAT Act. We are, however, not looking at the facts in the above revisions and have to confine ourselves to determination of questions of law. We have stated the law and the facts have to be examined by the statutory authorities. The statute provides for adjudication by the original authority and then two stages of appeals; the forums enjoined with the power to so adjudicate have been empowered to look into the facts. The matter has to be remanded back to the fact finding authority - revision allowed by way of remand.
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