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2016 (8) TMI 1296 - HC - VAT and Sales TaxDEPB Licenses - jurisdiction to levy tax on local sales - Chandigarh to the States situated outside the State of Punjab - Whether the ld. Tribunal has erred in law in declaring the sale of DEPB licenses, made by Chandigarh Head Office of Petitioner outside the Punjab State, as sales made in Punjab State merely because the DEPB licences were received on account of sale proceeds made for the goods manufactured in Punjab State? Held that: - the goods in question were sold by the petitioner from its Chandigarh office to the buyers located in the States outside State of Punjab. It is relevant for the purpose as to whether the Commissioner could get jurisdiction to assess the transaction under the Act. It is not in dispute that no notice had been issued to the petitioner for seeking to revise the order under the Central Sales Tax Act, 1956. The matter is remitted back to the revisional authority for recording finding as regards the buyers of the DEPB sold by the petitioner from its Chandigarh office and thereafter examine the consequence thereof - petition allowed by way of remand.
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