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2016 (2) TMI 1015 - HC - VAT and Sales TaxExemption of sale - Bhutan sales - sale of tea through auction - denial on the ground that separate books of accounts were not maintained by the assessee in respect of the tea sold through auction and the tea sold through private treaties - Held that: - If separate accounts pertaining to the two types of purchases are reflected in the same book but are not relatable to each other, such separate accounts or records of such purchases can be regarded as sufficient compliance with the notification without such records being required to be physically maintained in two separate sets of books or registers - It would serve the interest of justice best if the petitioner is required to produce the relevant records or accounts before the Board for the Board to make an independent assessment as to whether the accounts or records are separately maintained in accordance with law - matter on remand. The order impugned does not indicate that the Board was dissatisfied with the documents pertaining to the Bhutan transactions or that such documents were not conclusive as to the export being actually made as claimed by the petitioner - the matter pertaining to the Bhutan transactions is also remanded to the Board for the Board to look into the best documents that may be produced by the petitioner in support of his assertion as to the export of tea to Bhutan. Appeal allowed by way of remand.
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