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 866 - HC - VAT and Sales TaxSeizure of agricultural produce recovered from the godown - reliability of documents produced like photo copies of the revenue records like Khasara and Khatauni - scope of the term dealer - HELD THAT:- The proviso to the definition of dealer excludes a person who is not a body corporate, and who sells agricultural or horticultural produce grown by himself or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant, lessee or otherwise, in respect of such goods. From perusal of the record of this revision particularly the order of seizure as well as the first appellate order, this primordial aspect has not been taken into account by the authorities concerned. Under the circumstances and the facts of the present case, there is no such issue in the order passed by the Tribunal that may warrant framing of question of law under Section 58 of the Act. Revision fails - revision petition dismissed.
|