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2015 (4) TMI 817 - HC - VAT and Sales TaxDenial of input tax credit - Sale of furniture to third parties - Held that:- assessee has produced at Annexure-15, the particulars which according to the assessing authority was required to be furnished. Those particulars were not taken into consideration by the First Appellate Authority while passing the impugned order. Same mistake is committed by the Tribunal also. Both the appellate authorities proceeded on the assumption that no documents are produced, which they can take note of to consider the claim of the assessee for input tax credit. The error is apparent on the face of the record. It is a clear case of nonapplication of mind by both the appellate authorities to the materials which were produced before them and therefore the said orders cannot be sustained and it is a fit case where the impugned orders are to be set aside - Matter remanded back - Decided in favour of assessee.
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