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2017 (8) TMI 760 - HC - VAT and Sales TaxDetermination of intra-sale or inter-state sale - Compounding - case of respondent is that the subject matter transaction is a sale, taken place within the State of Tamil Nadu attracting the tax under the Value Added Tax at the rate of 5% and not the Inter State Sale as claimed by the petitioner - Held that: - It is not the case of the first respondent that the necessary documents are not available in the vehicle which transported the goods. On the other hand it is admitted by the first respondent that the consignor is the Steel Authority of India Limited, Salem - it is evident that the goods were moving from Salem to Pondicherry and such movement is supported by the material documents viz., Invoice, Consignment Note and Transit Pass. When those material documents are evidently showing the Inter State sale, the first respondent, that too being a Check Post Official, is not justified in over stepping his role and coming to the conclusion as if the sale is local sale, which in my considered view, is not the role of the Check Post Official and on the other hand it is for the Assessing Officer of the concerned assessment circle to consider and decide - the first respondent is directed to release the goods forthwith - petition allowed - decided in favor of petitioner.
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