Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 966 - HC - VAT and Sales TaxWhether it was an inter-State sale or intra-State sale, obviously cannot be decided by the mobile squad and it is for the assessing authority to record a finding on the aforesaid issue during the course of assessment? Held that:- In the present case, it cannot be said that either of the two conditions given in the aforesaid section 48(2) of the Act did exist. We are, therefore, prima facie satisfied that neither the goods could have been detained by the mobile squad nor the seizure order have been passed on such not existent facts and incorrect reading of entries in 6R and 9R and merely on conjectures and surmises that purchases could not have been done in one day. The writ petition is, therefore, admitted.
|