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2016 (11) TMI 463 - HC - VAT and Sales TaxGenuinity of transaction - consignment sale - Held that: - the transactions with M/s. Jay Bhavani Enterprise, M/s. Maharashtra Agro Products and M/s. Prabhat Oil Industries as genuine, it cannot be said that any substantial question of law arise as sought to be contended on behalf of the State. The findings recorded by the learned Tribunal are on appreciation of evidence and the material on record. As observed hereinabove after considering the material on record and considering the transactions with each of the aforesaid sellers, the learned Tribunal has specifically given the finding which cannot be said to be either perverse and/or contrary to the evidence on record. Even the report from the Maharashtra Government upon which the reliance has been placed has been dealt with and considered by the learned Tribunal - no substantial question of law arise - appeal dismissed - decided against appellant-Revenue.
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