Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 692 - HC - VAT and Sales TaxValuation - addition of transportation charges to the sale price of the goods - nexus to sustain enhancement of turnover made by the Tribunal - HELD THAT:- In the present case also from the order of the ACST, it is plain that there was no evidence to show that the dealer had separately charged and collected the transportation charges. The impugned order of the Tribunal proceeds on surmises. Particularly the conclusion of the Tribunal that “the payment of transportation charges must be deemed to have been borne by the dealer” is unacceptable in the absence of any documentation to support such an assumption. With there being no evidence placed on record to show that the transportation charges were in fact collected by the Petitioner, it is not possible to sustain the above conclusion of the Tribunal - the question is answered in the negative, in other words, in favour of the dealer and against the Department. It is held that the Tribunal was not justified in directing addition of the transportation charges to the sale price of the goods under the OST Act - the order of the ACST is restored. The revision petition is disposed off.
|