Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 594 - HC - VAT and Sales TaxPenalty u/s 9(2) - Tribunal confirmed penalty - Held that:- assessee had not objected to the finding of fact by the Tribunal that there were interpolations in the photocopy of the triplicate copy of the bills of entry and there were differences in the names found in the original bills of entry filed before the Customs Department and the photocopy of the the bill of entry filed before the Sales Tax Department. Thus with the finding of fact remaining intact, the question of law raised is a superfluous one - assessee had imported goods in bulk. When the assessee claims that high sea sales were effected in favour of three parties, with no appropriation definitely made on the bulk quantity imported, we do not find any justifiable ground to accept the plea of the assessee - Following decision of State of Tamil Nadu V. Kawarlal and co. [2011 (9) TMI 519 - Madras High Court] - Decided against assessee.
|