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2016 (11) TMI 1180 - HC - VAT and Sales TaxImposition of VAT - ‘inter-state sale’ treated as ‘intra-state sale’ - Held that: - if the goods moved in the course of ‘inter-state’ movement and reaches the buyer in satisfaction of a contract of a purchase and there is a nexus between the movement of goods and the contract entered into, for which the movement of the goods takes place, then such a sale is deemed to be in the course of inter-state trade or commerce, and based on the contract of sale as is provided in the contract. The Assessing Officer has not discharged the statutory function properly and has passed an order of assessment imposing liability on the petitioner without adverting to consider relevant factual aspects and legal question, as are indicated hereinabove. Infact the learned Assessing Officer should have gone into the contract in detail, analysed it and then recorded a finding as to whether the sale in question or the transaction is an ‘inter-state sale’ or ‘intra-state sale’. This having not been done, we are of the considered view that this petition should be allowed and matter remanded back to the Assessing Officer for reconsideration. Appeal allowed by way of remand.
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