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2008 (2) TMI 427 - SC - VAT and Sales TaxWhether any sale took place within the State of Andhra Pradesh? Held that:- Having decided that issue, Tribunal was not required to go into any other question particularly when the relevant factors were not before it. As rightly contended by the appellants there was no material whatsoever to show that the sales could be treated as intra-state sale within the State of Orissa. The assessing authorities proceeded to levy tax on erroneous premises. In the ultimate analysis the Tribunal held that the sales did not take place within the State of Andhra Pradesh. The conclusions to the effect that they are intra-state sales in Orissa are unsustainable. It was rightly decided that there was no intra-state sale within Andhra Pradesh. But for further conclusion that there was an intra-state sale within the State of Orissa, materials were required to be examined. That has not been done. There was no material before the Tribunal to come to a definite finding, as done, that the transaction should be treated as intra-state sale within the State of Orissa. The observations, therefore, have no relevance and need to be set aside, which we direct. Appeal allowed.
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