Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (8) TMI 221 - HC - VAT and Sales TaxValidity of Assessment Order - concessional rate of tax - export sales in the course of import (High-Sea Sales) - allegation that the transactions were not supported by any documentary evidence - Section 5(2) of the Central Sales Tax Act, 1956 - HELD THAT:- It was the duty of the 1st respondent to refer to the documents submitted by the petitioner along with its replies dt.06.07.2019 and 09.07.2019 (Exs.P.2 and P.3) and the failure of the 1st respondent to do so before passing of the impugned order vitiates the said impugned order. The impugned Assessment Order passed by the 1st respondent under the Central Sales Tax with reference to the period April, 2015 to March, 2016 is set aside - the matter is remitted to the 1st respondent for fresh consideration - petition allowed by way of remand.
|