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2017 (7) TMI 972 - HC - VAT and Sales TaxExemption on stock transfer - it is alleged that the assessee did not produce any documents to discharge its burden as contained in Section 6A of the Central Sales Tax Act - Held that: - it is the specific case of the assessee that it has traced out documents which would satisfy the requirements of Section 6A. Photocopies of these documents have also been produced before this Court as Annexure-A6 - the assessee claims that it has traced out the documents which would substantiate its claim for exemption and as the claim for exemption on sales return is already remitted to the assessing officer, we are inclined to think that ends of justice require that the assessee should be given a fresh opportunity to produce Annexure-A6 documents before the assessing officer and that the assessing officer should examine those documents and reconsider the claim of the assessee on merits - appeal allowed by way of remand.
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