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2019 (4) TMI 1326 - HC - VAT and Sales TaxRejection of claim of stock transfer - Submission of declarations or certificates to the Sales Tax Officer - Rule 8A of sub-Rule (4) of the C.S.T (U.P.) Rules, 1957 - HELD THAT:- The provision of Rule 8A(4) provides that in case, if there is any minor omission or mistake found in a declaration of a certificate furnished by the dealer, it shall be returned to the dealer who shall be given an opportunity of having the omission or mistake rectify by the dealer or the department concerned of the Government from whom he had received the declaration. In the present case, admittedly, there was no mistake noticed by any of the authority nor there was any minor omission seen by the authority. In fact, the findings are recorded otherwise by the authorities that in Form F there was no detail with respect of number of vehicle, transport company, bills issued by the revisionist, date etc. - the revisionist cannot claim the advantage of Rule 8A (4) of the Rules. Revision petition dismissed.
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