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2014 (2) TMI 52 - MADRAS HIGH COURTDemand of differential duty - Whether on the facts and circumstances of the case, in the light of the categorical findings given by the Appellate Tribunal, the conclusion arrived by it that the petitioner is liable for sales tax on the differential turnover of Rs.19,63,463/- (out of Rs.52,33,463/-) solely based upon the "approximate value" incorporated in Form XX, that accompanied the goods for the purpose of transportation within the State, when there was no sale effected by it - Held that:- Sales Tax Appellate Tribunal found that the journal voucher particulars of the assessee mentioned the amount of Rs.52,33,463/- relating to the foreign supplier sale and it was not reflected in the documents pertaining to the delivery of goods to M/s.Munasser Leather Private Limited and that Form XX reflected the value to the extent of Rs.32,50,000/- only. There being no further material that what was returned as purchase return was to the tune of Rs.52,33,463/-, we do not find any justifiable ground to accept the plea of the assessee that it is entitled to exemption on the entirety of Rs.52,33,463/-. The assessee, did not prove as a matter of fact that it had returned the entire imported item but on the other hand it stated that it used a portion of the imported wet blue skin. In the background of this admitted fact and that there are no materials to support the contention of the assessee that the turnover of Rs.52,33,463/- in entirety was returned as purchase return - Decided against assessee.
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