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2016 (1) TMI 140 - HC - VAT and Sales TaxWhether the revenue authorities could treat the transaction in question to be that of inter-State sale when a branch office of Lucky Laboratories is said to have obtained the goods from Ghaziabad and has claimed to have sold the goods to the appellant within the State of Bihar - Held that:- Question of mandatory provision of Section 11 of the Act raised on behalf of the appellant has been considered in detail with reference to the earlier decisions of the Tribunal as also the decision of the Supreme Court. The Tribunal also noted the consideration of the same in the original order dated 1.3.1995 passed in revision as also in the review judgment dated 7.9.1999 stating that the case laws reported in [1996 (7) TMI 3 - SUPREME COURT] were discussed in detail and the applicability of the ratios decided in these cases and came to the conclusion that the case laws cited do not help the petitioner and accordingly it was of the firm view that the Tribunal did not overlook the mandatory provision of Section 11 of the Act and has rightly opined that if M/s. Lucky Laboratories Ltd. had paid any tax treating its transaction as inter-State transaction it can seek redressal in proper forum according to law. - A review by its very nature has a limited scope and it is not that the reviewing authority sits in appeal over the order passed earlier. - fresh substantial question of law sought to be raised by the appellant has any substance in it. - Decided against assessee.
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