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2016 (11) TMI 752 - ALLAHABAD HIGH COURTRevision of assessments - sale of food grains on commission basis - inter-State sales - Held that: - there is no inviolable condition that the dispatch must be made within three days. If this conclusion of the Tribunal be correct, it would be all the more important and of relevance for an exercise being undertaken by the assessing authority to identify and bifurcate those transactions in which supplies have been made within three days. More fundamentally, this Court notes that although the order of remand was in respect of transactions held to be inter state sales, the assessing authority has reopened the assessment and also added two additional items while computing additional tax liability. Both these issues in the opinion of this Court warrant a reconsideration of the matter by the Tribunal. This would be required not just in respect of the issue of bifurcation of items as noted above but also in respect of the question whether the assessing authority was justified in addition of two items while computing the liability of the revisionist - revision allowed - matter remanded to the Tribunal for a decision afresh.
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