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2014 (5) TMI 498 - HC - VAT and Sales TaxExemption of purchase Tax – Genuineness of the transactions - Goods bought prior to cancellation of registration – Whether ground that purchases made prior to the date of cancellation of registration exempt the assessee – Section 7-A Tamil Nadu General Sales Tax Act,1959 - Held that:- The mere fact of payment by way of cheque by itself would not prove the case of the assessee that the said Raghavendra Enterprises had actually dealt with the goods - Unless the purchases had suffered tax, the question of excluding the operation of Section 7-A Tamil Nadu General Sales Tax Act,1959 did not arise - Thus the tax assessment confirmed - When the said dealer has not proved the genuineness of the transactions, and there being no material to substantiate the contention of the assessee that the said Raghavendra Enterprises had in fact handled the goods, even for the period prior to the date of cancellation of registration – Tribunal order upheld – Decided against assessee.
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