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2021 (4) TMI 191 - HC - VAT and Sales TaxLevy of tax on turnover - Bill of Lading - title to the goods or not - rate of tax - taxable at 8% or otherwise - High Seas Sale or not - claim of high sea sales denied on the ground that the document filed by the dealer did not conclusively prove the claim of high sea sales - levy of penalty u/s 16(2) of the Tamil Nadu General Sales Tax Act, 1959 - HELD THAT:- There can be no quarrel over the legal position that the Bill of Entry is never treated as a document of title under the Customs Act, 1962. Rather, the Bill of Lading is the document of title, which should contain the name of the ultimate buyer - In the instant case, the Revenue did not dispute the fact that the duty was paid by the ultimate buyer and except for the alleged interpolation in the Bill of Entry, there was no other adverse finding rendered either by the Assessing Officer or by the Tribunal against the dealer. In identical circumstances, the Hon'ble Division Bench of this Court in the case of STATE OF TAMIL NADU VERSUS KAWARLAL AND CO. [2011 (9) TMI 519 - MADRAS HIGH COURT] dismissed the tax case appeal filed by the Revenue and it was held that Bill of Lading is the document of title and admittedly it carried the name of the ultimate buyer and that there was no denial of the fact that the Assessee had transferred the goods before it crossed the Customs Station, Tribunal was correct in granting relief. Since the Tribunal has not rendered any finding to dislodge the factual finding arrived at by the First Appellate Authority, there is no justification for the Tribunal to reverse the order passed by the First Appellate Authority - petition allowed.
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