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2010 (4) TMI 1006 - MADRAS HIGH COURTWhether when the goods are sold in form XVII, the Revenue cannot take action against the seller who has no obligation to enquire into whether the buyer is engaged in process of manufacture or utilised the goods sold for the abovesaid purpose? Held that:- No hesitation in allowing the writ petition with a direction to the petitioner to deposit the entire tax within a period of ten days from today. On such deposit, the appellate authority shall take up the appeal on file and hear the same on the merits. In the meantime, there shall be a stay of recovery of penalty imposed on the petitioner under section 16(2) of the Act. In the circumstances,, the writ petition is allowed by quashing the recovery proceedings initiated by the second respondent subject to compliance with the above stated condition.
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