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2022 (6) TMI 157 - DELHI HIGH COURTBenefit of Concessional rate of duty - Local Sales - Inter-state sales against C-Forms - Stock transfer against F-Form - originals of F and C Forms available on record - HELD THAT:- Respondent says that mere production of the original C and F-Forms is not sufficient, the appellant also needs to place on record other evidence to satisfy the respondent/revenue, as to whether inter-state sales and stock transfer of the subject goods, in fact, took place. What emerges is that both counsels realise that perhaps a remand for examination of the relevant documents would be the best way forward in the matter given the factum of discovery of original C and F forms. The matter is remanded to the Tribunal for a de novo examination - Appeal allowed by way of remand.
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