Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 862 - ALLAHABAD HIGH COURTBogus transactions - Held that:- In the instant cases, the custom authorities at Bhairwan (Nepal) has informed the Department that they never issued such certificates. In spite of several opportunities, the assessee has not brought any certificate issued by the Indian Custom Office at Bhairwan. However, the assessee has claimed that custom fee was paid by the dealer who has received the goods in Nepal. The payment was received from Nepal by way of pay order.Hence, the transaction pertaining to export becomes doubtful. In the instant cases, if the export to Nepal will be found bogus then it will have to be added as a sale in the State. So, D.C. (Executive) has rightly restored the cases pertaining to the State Sales Tax Act as well as Central Sales Tax Act for both the assessment years under consideration. Thus the assessing officer will decide the issue de novo by considering the entire evidence and by providing the reasonable opportunity of being heard to the assessee
|