Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 619 - HC - VAT and Sales TaxJurisdiction to levy tax - exemption under Section 3 of the Central Sales Tax Act - Alternative remedy - Held that:- petitioner is required to establish that the goods purchased by him outside the State of U.P. is actually being utilized towards the works contract - Petitioner relies upon the decisions given in his own case wherein it has been held that the goods brought into the State of U.P. was in pursuance of a works contract and, therefore, was exempted under Section 3 of the Central Sales Tax Act. The said decision passed in a previous assessment years cannot be considered in the present assessment year, inasmuch as the goods purchased in the assessment year in question and brought into the State of U.P. is required to be established by evidence and proved that it was used and utilized towards the works contract. Consequently, reliance on a decision in its own case for the previous assessment year cannot form the basis for claiming exemption in the present assessment year. writ petition is dismissed on the ground of alternative remedy. - Decided against assessee.
|