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2009 (7) TMI 1181 - HC - VAT and Sales TaxLevy of Central sales tax on the alleged export of cotton yarn - Held that:- The date of invoice of the petitioner should be the relevant date to find out whether the penultimate sale occurred either prior to or after the date of the export order. In the case on hand, the export order was admittedly on December 26, 1987, the invoice prior to which the sales came to be effected by the petitioner was on November 14, 1988, which was long after the date of export order and consequently on this ground as well the petitioner is bound to succeed. Thus the impugned order of assessment of the first respondent dated April 8, 1991 and the order of the Appellate Assistant Commissioner dated November 5, 1992, as well as that of the Tribunal dated January 9, 1998, are hereby set aside. The writ petition stands allowed.
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