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2016 (12) TMI 820 - HC - VAT and Sales TaxDeletion of tax levied on out and out sale of ₹ 7,84,182/with consequential interest - exemption under Section 6(2) of the Central Sales Tax Act, 1956 from that of out and out sale under Section 4 of the said Act - “C” Forms - inter state sale u/s 6(2) - Held that: - The appellant before the Tribunal and respondent before us produced a chart showing out and out sale and the relevant documents. These documents were perused by the Tribunal with the assistance of both the Advocates appearing for the dealer and the Revenue. No objection was raised to the course adopted by the Tribunal. The Tribunal had perused before it the entire set of documents, including the purchase order and the details of supply. It found that the goods were despatched from Madhya Pradesh to Hyderabad on 22-3-2004 in pursuance of a purchase order dated 2-3-2004. All the documents evidencing this were produced. Therefore, the Tribunal concluded, as a matter of fact, that the goods have directly gone to the purchasing party at Hyderabad, without entering the State of Maharashtra. Hence, the appellant before it and the respondent before us was not obliged to produce the “C” Form. It was found, as a matter of fact, that the State of Maharashtra cannot levy, assess and recover the central sales tax as the goods have not moved from Maharashtra. That is how the levy of tax to the extent of ₹ 1,19,980/was deleted - the entire exercise is factual in nature. Based on the undisputed factual position, the claim was granted - The direction to delete the tax in the light of the admitted documentary evidence, therefore, cannot be faulted - application dismissed.
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