Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 158 - ALLAHABAD HIGH COURTSeizure order upheld upto the tribunal as Crane transported from Ghaziabad to West Bengal - Held that:- Considering the invoice no. 429 dated 26.11.2012, the freight agreement no. 302 dated 26.11.2012 submitted by assessee clearly establishes that the Crane was not being transported from Ghaziabad to West Bengal but was actually in transit from Bhiwadi, district Alwar, Rajasthan to Murshidabad in West Bengal via Ghaziabad, Aligarh U.P. The aforesaid documents are relevant and material piece of evidence which have completely been ignored by the tribunal. The non consideration of the said documents vitiates the order of the tribunal, thus need to be set aside and the matter is remanded for its reconsideration.
|