Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 1288 - HC - VAT and Sales TaxConcessional rate of tax - inter-state sales - sale of goods effected to the Lakshadweep Islands through a dealer authorized by the Lakshadweep Administration - deduction permissible on damaged goods - there is no allegation of unaccounted sale or stock difference - Section 6(1) of the KVAT Act and Rule 12C of the KVAT Rules - HELD THAT:- What is produced along with it is an Application to Export made by the dealer to the Port Officer at Calicut. The Application to Export is not a document similar to a shipping bill. It does not evidence the movement of goods from the Port at Calicut to Lakshadweep. It is at best a desire expressed by the purchasing dealer, the fulfillment of which is the essence of the concession granted. Further, it has to be noticed that though there is a recital in Form No.42 that the purchasing dealer is recognized by the Administrator, UT of Lakshadweep, there is nothing produced to evidence the same - there can be no concessional rate claimed by the revision petitioner on the facts of these years since there is no document produced which could prove the movement of goods to the Islands, as would a shipping bill - issue regarding concessional rate of tax, is answered against the assessee and in favour of the revenue. Allowance claimed on the damaged goods - HELD THAT:- Despite the stock details having been tabulated in the Annexures produced, as the learned Government Pleader alertly points out, the claim was not substantiated with records, ledgers or books of accounts before the fact finding authorities - the fact finding authorities, including the Tribunal has recorded that nothing is produced to substantiate the claim. Even then, 50% of what was claimed was allowed presumably on realisation of the basis of such damage occasioned for reason of lumping of cement due to exposure to natural elements - the issue is not answered, for it being not a question of law. Petition disposed off.
|