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2021 (8) TMI 1139 - HC - VAT and Sales TaxLevy of VAT - traded goods (STB and remote) - purchase price treated as sale price - taxing the loss sustained by the Petitioner on sale of the set- up box - non-traded goods brought in by the Petitioner through Form ‘ F’ from other States by way of stock transfer and installed on entrustment basis without any consideration in the customer premises - HELD THAT:- It appears that the learned Tribunal has committed serious errors on material facts which includes the finding that the Set Top Boxes that were sold to the customers were a part of non-traded goods although, it was the specific case of the petitioner, that it was sold by the petitioner on which VAT was paid and does not form a part of non-trading goods. This Court further finds that the learned Tribunal has not considered the subscription contract which is the foundational document in connection with the transactions involved in the present cases. This Court is of the view that the subscription contract of the relevant period as well as the Provisions of Telecom Regulatory Authority of India and the regulations framed thereunder, by which the petitioner was governed even at the relevant point of time, are required to be scrutinized and considered by the Tribunal to come to a correct finding in connection with subscription contract of the petitioner with its consumers - This Court is also of the view that the factual errors which have been committed by the learned Tribunal are required to be taken care of by the learned Tribunal at the first instance for arriving at a considered decision. This Court is not inclined to rectify such factual errors, which has been committed by the learned Tribunal, in writ jurisdiction. This Court is of the considered view that these matters are fit for remand before the learned Tribunal for fresh consideration in accordance with law - the matters are remanded to the Tribunal for fresh consideration in accordance with law - appeal allowed by way of remand.
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