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2018 (10) TMI 1410 - ALLAHABAD HIGH COURTImposition of penalty - section 56 of the VAT Act - penalty imposed on the ground that it was not entitled to issue Form-C for purchase of 'dumper', yet it has issued Form-C - Defence of the assessee was that purchase of dumper, therefore, was clearly permitted in view of the registration certificate and that penalty proceedings are unsustainable. Held that:- In view of the fact that the registration certificate has not been taken note of, which clearly shows that the registration of the assessee under the Central Sales Tax Act is also for purchase of dumper, the argument advanced on behalf of the assessee that the tribunal has failed to take note of the materials brought on record is liable to be accepted. The order of tribunal dated 11.10.2018 is not liable to be sustained inasmuch as it omits to take note of the material facts/documents brought on record - matter is remitted to tribunal for a fresh consideration of cause.
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