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2014 (9) TMI 918 - ALLAHABAD HIGH COURTEvasion of tax - Seizure of goods - Goods were ceased on the ground that column no. 6 of form 38 has been left blank - Held that:- Goods found were duly recorded in the books of accounts, advance payment by cheque was made. Purchase was made against Form -C which has been issued against the transaction, purchaser and seller both are bona fide dealers, form 38 in question was sent in advance by the applicant to the selling dealer, excise invoice was found accompanied with the goods, in respect of which, Canvet Credit was admissible to the applicant since the goods imported was a raw material. - there was no intention to evade payment of tax - The finding recorded by the first appellate authority and the Tribunal that there was no intention to evade payment of tax, is based on consideration of relevant materials and evidences on record - No infirmity in the impugned order of the Tribunal. No question of law arises - Decided against Revenue.
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