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2021 (3) TMI 968 - MADRAS HIGH COURTReopening of assessments - Classification of sale - consignment sales or not - HELD THAT:- The learned counsel appearing for the first respondent has produced before us the documents, which were placed before the Authorities below as well as the Tribunal namely way bills for transport of 480 bags of 40's cotton yarn transported by the first respondent to one M/s.M.L.Trading Co.(P) Ltd., Malegaon during the period from 23.12.1995 to 25.1.1996. The learned counsel has also placed before us the proof of payment of tax for the period from 01.2.1996 to 29.2.1996 with supporting documents issued by the said M/s.M.L. Trading Co.(P) Ltd. A copy of the Form F Declaration is also produced; so also the affidavit of the Director of the said M/s.M.L.Trading Co.(P) Ltd., and the challans for payment of tax, etc. The legal issue has been settled by the Hon'ble Supreme Court in the case of Ashok Leyland Ltd. Vs. State of Tamil Nadu [2004 (1) TMI 365 - SUPREME COURT] where it was held that an order passed under Sub-Section (2) of Section 6A can be subject matter of reopening of a proceeding under Section 16 of the State Act was not correct. Petition dismissed.
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