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2014 (9) TMI 669 - HC - VAT and Sales TaxSeizure of goods - demand of security for release of goods - Whether under the facts and in the circumstances of the case the Commercial Tax Tribunal was legally justified in directing for release of the goods without any security specially when it was established from the facts of the case that there is no possibility of payment of any tax in U.P. on a transaction of central sale which is taking place in U.P. from Kanpur to Kolkata - Held that:- Tribunal has recorded a finding of fact that all the entries regarding agreements, job work, etc. have been entered in various records and after perusal thereof it has recorded its satisfaction in this regard. The aforesaid satisfaction shown by Tribunal is not shown perverse or contrary to material on record. This is a finding of fact. I am not inclined to interfere with the same unless the same is shown perverse or contrary to material on record. That being so, the Tribunal has rightly found that all the entries are recorded and there was no intention to evade tax. In absence of anything to assail the above findings, it cannot be said that the order of Tribunal is not in accordance with law - Decided against Revenue.
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