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2015 (5) TMI 413 - BOMBAY HIGH COURTDenial of exemption claim - Assessing Officer under the CST disallowed claim of exemption of Sales Tax at High Sea Sales on the ground that the Respondent dealer did not produce bill of lading and other important documents to prove such a sale - Tribunal confirmed the tax levied on interstate sales, but set aside the levying of custom duty at 8% by the Additional Commissioner of Sales Tax - Held that:- Assessing Authority as also the Appellate Authority ought to have recorded a finding that there is no evidence to support the fact that the Custom Duty was paid by the Assessee before the delivery of the goods, namely "Quality Prime Tinplates to M/s. Raja Crown and Cans Pvt. Ltd. If there is no evidence pointed out to support this fact, then we do not see how the Tribunal committed any error in allowing the Appeals partly. The levy of Sales Tax at 8% on Custom Duty in the present case was not justified and rightly deleted. These are not findings which would raise any wider questions and particularly of law. In the peculiar facts and circumstances and looking into the documents produced, the Tribunal concluded that there is no evidence to support the concurrent finding as rendered by the Assessing Authority as well as the Appellate Authority. - finding does not raise any question of law for being answered and opined upon by this Court - Decided against Revenue.
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