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2016 (9) TMI 770 - HC - VAT and Sales TaxRelease of consignment of betel nut - seizure - detention - error in details of the purchasers to whom the goods would be sold outside the State - the goods in transit outside the State as claimed by the petitioner and at the same time, the State revenue not to suffer if ultimately it is found that the petitioner's assertions were not correct - whether once the goods travel outside the State, the State VAT authorities would have any further locus to ascertain the further movement of the goods? - Held that: - the prime focus of the State VAT authorities should be to ensure that the goods are not sold within the State without payment of local taxes. Therefore, if the goods are declared to be meant for inter-state sale, but are either sold or meant for sale within the State, the question of applying taxing and penal provisions, depending on facts of the case may arise. Release of the goods allowed on fulfillment of certain conditions - application disposed off - decided in favor of applicant.
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