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2016 (8) TMI 525 - HC - VAT and Sales TaxInter-sate sale or not - e-Transit Pass in Form LL - Refund - Compounding fee Kerela Value Added Tax coconut oil detention of goods verification of genuineness of transactions - Circular No.26/2014 dated 16.06.2014 stating the situation where inspite of genuine transaction assesse could not produce the transit pass Held that: - in case of non-surrender of transit pass, if a dealer could produce sufficient legally valid and reliable documentary evidence to prove that the goods moved without the transit pass in question had actually crossed the borders of the State, such evidences may be accepted by the Assessing Authority as an evidence of inter-state movement of goods. The officers of the Department were also cautioned that this cannot be accepted for repeated violations. This was the first occasion for the petitioner - genuine transaction no tax and penalty required to be collected writ petition allowed petitioner directed to file revision claim for refund of tax and penalty.
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