Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 221 - HC - VAT and Sales TaxDenial of refund claim - Unjust enrichment - whether there was unjust enrichment on the part of the appellant whereby it could be said that the appellant had collected the tax on sale of closing stock of liquor which was available on 25.6.2001 but was sold subsequently till 14.10.2001 - Held that:- IMFL was tax free before 26.6.2001 and if the dealer had realized the same price for the sale of IMFL immediately before and after 26.6.2001, then it could not be said that he had charged any tax from the customers but if he had realized higher sale price on or after 26.6.2001, then the higher realization could be attributed to the tax charged from the customers. - dealer had not charged anything extra on sale of IMFL after the levy of tax thereon. Thus, on appreciation of evidence, it could not be concluded that the dealer had charged any tax from the customers. The finding recorded by the majority Members of the Tribunal is based on conjectures and surmises without there being any material on record to arrive at the conclusion that the assessee-appellant had charged tax on sale of IMFL in respect of stock as on 25.6.2001, which was sold during the period 26.6.2001 to 14.10.2001. Moreover, no cogent reasons have been given therein to record a finding different from the one noticed - The finding recorded by the Tribunal is thus, legally unsustainable - Decided in faovur of assessee.
|