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2010 (9) TMI 963 - HC - VAT and Sales TaxWhether the documents accompanying goods were sent to hold that the vehicle was carrying the rejected goods and it was not an outrate sale from the present appellant to Sri Enterprises? Held that:- In the absence of any documents accompanying the goods on September 18, 2005, the revisional authority was justified in saying that the documents produced by them run contrary to each other. The invoices and the records showing rejection of goods indicated sale of goods. We do not find any good ground to differ with the said opinion as the facts and the material placed before us would indicate the mandatory requirement of enclosing the concerned form VAT-505 was not there along with the goods so also the excise documents were absent along with the goods. Though excise gate pass was available, but that was not enough to come to the conclusion that it was return of rejected goods and not an inter-State sale. Appeal rejected
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