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2019 (8) TMI 1165 - HC - VAT and Sales TaxImposition of sales tax - interstate sale of confectionery items from Greater Noida to Delhi - stock transfer or not - correctness of survey claimed to have been conducted by the U.P. revenue authorities, at Delhi - HELD THAT:- Clearly, there was no power under the Act to conduct such a survey independently, i.e. without participation of the Delhi sales tax authorities. Also, as a fact, there does not appear to exist any evidence of such survey having been conducted. Merely because such entries had been recorded in Ex.13, including entries with respect to the sale of goods made inside the State of U.P., it could not and it did not lead to the conclusion that the other entries with respect to transportation of goods to Delhi pertained to sale of those goods. Perusal of the order passed by the Tribunal does not, in any way, bring out evidence or reasoning in support of such conclusion. On the other hand, there does not appear to exist any consideration of the claim made by the assessee supported by Form-F as also assessment orders passed by the Delhi sales tax authorities. Matter requires further reconsideration - revision allowed by way of remand.
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