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2017 (1) TMI 638 - HC - VAT and Sales TaxEvasion of tax - central sale - section 6(2) of the Act - constructive delivery of the goods - goods lying with transporter for 41 to 80 days, percepted by respondent that the petitioner were searching for the buyer of goods and intended to evade duty - circular 97-98/13 dt 16.9.1997 - Held that: - when the Commissioner was not justified in stipulating the time frame then the very basis goes out - the authorities were not justified in holding that the goods were lying with the transporter for 41 days to 81 days is well reasoned on behalf of the assessee. Benefit of exemption u/s 6(2) cannot be denied to petitioner - petition allowed - decided in favor of petitioner.
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