Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 868 - ALLAHABAD HIGH COURTWhether the Tribunal was legally justified in holding that the transaction relating to 1,02,944 was a purchase for and on behalf of ex-U.P. principals despite the fact that evidence on record does not indicate that the purchases in question have been made in compliance with the orders from ex-U.P. principals and the despatches of such goods had occasioned the said purchases? Held that:- Keeping in view the facts of the present case, it would be clear that the Tribunal has committed an error of law in reaching the conclusion that the purchases by the dealer-opposite party were made on behalf of ex-U.P. principals in the course of inter-State purchases. The dealer-opposite party has failed to establish that the purchase of goods and dispatch outside State of U.P., were parts of the same transaction. In this regard, the Tribunal has not set aside the contrary findings recorded by the two authorities below it. Purchase orders may be oral but nonetheless the dealer is required to maintain a record of such orders to establish that it made the purchases as agent on behalf of a particular principal and the purchased goods have been dispatched to the principal at the earliest opportunity. Thus the order of the Tribunal is indefensible and is liable to be set aside. Both the revisions succeed and are allowed and the common order of the Tribunal is set aside.
|