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2020 (3) TMI 818 - HC - VAT and Sales TaxValidity of ex-parte assessment order - intra-state sales - applicability of provisions of Section 6-A of the Act, 1956 - HELD THAT:- It is undisputed that the goods were transported from Allahabad to Calcutta. It is also admitted that for transportation of the said goods Form-F was issued by the dealer in Calcutta, the assessing authority on the basis of the above mentioned facts passed the assessment order in exercise of power under Section 21 of the Act, 1948 was done only on account of the subsequent developments and report submitted by the S.I.B. The said report of S.I.B clearly indicated that the revisionists had in fact sold the goods in question in Calcutta himself and that the provisions of Section 6-A of the Act, 1956 were not applicable in this case. The authorities were of the view that there was clear evasion of tax and second appellate order was passed. The only defect with the assessment order as has been mentioned by the counsel for the revisionist is that at best the said transaction would be inter state sale rather than intra state sale. He submits that the entire proceedings are based on a solitary material/evidence/ the report of S.I.B. If the report of S.I.B. is to be believed than the transaction was an inter state sale, the goods emanating from Allahabad were to be sold in Calcutta - It is undisputed that the report of S.I.B. clearly indicates that the goods were sold in Calcutta and the provisions of the Act, 1956 would be applicable rather than provisions of the Act, 1948. The matter is remanded to the tribunal to hear the revisionist only for the purpose of remanding the same to the appropriate assessing authority to assess the tax imposed on the revisionist on the basis of the admitted claim of the transaction - Petition allowed by way of remand.
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