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2004 (12) TMI 362 - SC - VAT and Sales TaxBenefit of notification issued by the Punjab Government on November 23, 1979 - Held that:- Appeal allowed. As can be seen from the return filed by the respondents, which is set out in the assessment order, there was admittedly inter- State sales in a fairly large amount. This has been noticed by the division Bench. The learned single Judge of the High Court erred in considering these to be mere branch transfers when the respondents themselves showed them as inter-State sales in their returns. Thus the reasoning of the learned single Judge of the High Court that these are mere transfers out of State is erroneous. The reasoning given by the division Bench is also not acceptable. The wording of clause (ii) are very clear. All that is required is despatch out of the State. Once there is despatch outside the State the benefit of the notification cannot be claimed. In view of the clear wording of sub-clause (ii), the High Court erred in granting the benefit of the notification when the respondents were clearly not entitled to the benefit thereof
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