Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 373 - PUNJAB AND HARYANA HIGH COURTDemand of tax - assessment by the Excise and Taxation Officer-cum-Designated Officer, Ludhiana-II under the Central Sales Tax Act, 1956 - the stock transfer to the tune of ₹ 11,54,54,462/- treated as interstate sale - business of manufacture and sale of iron and steel goods including galvanized steel pipes - material was transferred from the manufacturing unit of the petitioner located in the State of Punjab to its branch office at Patna and thereafter local sale was made in the State of Bihar - Held that: - a specific plea was raised by the petitioner before the Appellate Authority that the transaction, which has been held to be interstate sale from the State of Punjab and tax paid thereon, was treated to be local sale in the State of Bihar and tax was paid on the same, however, that aspect was not considered by the Appellate Authority with reference to the alternative claim made by the petitioner in terms of the provisions of Section 22 (1B) of the Act, regarding refund or transfer of the tax from the State of Bihar to the State of Punjab. As the Appellate Authority failed to exercise its jurisdiction on the plea raised by the petitioner, without even disturbing the findings recorded by the Appellate Authority regarding transaction being in the course of inter-state sale from the State of Punjab, the matter deserves to be remitted back to the Appellate Authority for dealing with the alternative prayer made by the petitioner - petition disposed off - matter remitted back to the Appellate Authority to consider and decide the leftout issue - date of hearing shall be fixed by the Appellate Authority with prior intimation to the parties concerned.
|