Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 502 - ALLAHABAD HIGH COURTConstitutional validity of the entry tax - Violating of Article 301 of the Constitution of India - Re-assessment or exemption - Exemption notification dated 7.7.2004 - Held that:- It is always open to the petitioners to satisfy the assessing authority by any cogent evidence other than the certificate of the assessing officer of the place where the business place of the principal is situate or From-F of the Central Sales Tax Act that the goods imported in the State of U.P. were brought in only for job work and that the finished goods were returned to the principals outside the State of U.P - It will be open to the petitioners to satisfy the assessing authority, if the assessments are pending in reassessments proceedings, or before the appellate authority that the petitioners had only carried out the job work on the imported goods and returned goods imported in the State, to its principals outside the State - Following decision of M/s. A.C.P.L. Jewels Private Ltd. vs. Union of India and others [2009 (12) TMI 898 - ALLAHABAD HIGH COURT] - Decided in favour of Petitioner.
|