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2012 (7) TMI 853 - HC - VAT and Sales TaxWhether the finding of the Tribunal that the transport of goods was in the inter-State sale and not a branch transfer? Whether the Tribunal was grossly erred in assessing the material on record and given perverse finding while setting aside the levy of penalty? Held that:- The assessment of documentary materials by the Tribunal is essentially a question of fact. It is evident that the assessee has branch outlets in Bangalore. The assessee has been transporting the petroleum products to its branch outlets from Chennai regularly. The assessee is not permitted to sell the petroleum products from outlet other than the branch outlets. Therefore, the finding recorded by the Tribunal is sound and proper and that does not call for interference. The substantial question of law is against the petitioner. Accordingly, the petition is dismissed.
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