Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1274 - HC - VAT and Sales TaxDeletion of assessment of sale - sale of imported Cement - reduction of turnover of Iron & Steel, Shutters and Channels - revisionist treated as "Manufacturer" under Section 2 (ee) of the Act, 1948 without any evidence on record or any purchase from the unregistered dealer - whether there is any finding by any of the authorities that the revisionist has sold any goods after "Manufacturing" or "Importing" the same? Held that: - The perusal of records shows that there is no finding by any of the authorities that the revisionist has sold the goods in question after "Manufacturing" or "Importing" the same - it appears that the submission of learned counsel for the revisionist has substance. The, learned Standing Counsel could not dispute the aforesaid submission of learned counsel for the revisionist. The Hon'ble Supreme Court in the case of Commissioner of Customs (Preventive) vs. Vijay Dasarath Patel [2007 (3) TMI 11 - SUPREME COURT OF INDIA] has held that where the order has been passed without adverting to the facts raised, then it is a question of law. Further, where the order is based on no evidence on record, it is liable to be interfered. The matter is remanded back to the learned Tribunal with the direction to consider and decide the matter afresh in accordance with law after taking into consideration the points raised by the revisionist - revision allowed by way of remand.
|