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2017 (12) TMI 1483 - HC - VAT and Sales TaxDetention of goods - in the course of lorry check, on verification of the dealer's profile and monthly returns, it revealed that they have purchased huge quantity of such machines, but no proof of payment of tax was found out - whether the order of detention passed by the respondent is valid and proper and as to whether the transaction could be treated as a sale within the State of Tamil Nadu and tax could be levied under the provisions of the said Act? - Held that: - the contract is between the State Bank of India, Navi Mumbai and the petitioner at New Delhi with a specific condition that the goods are to be supplied to the State Bank of India, Chennai to be routed through their agent and service provider M/s.Hitachi Payment Services Private Limited. Thus, the impugned order is not sustainable, more so, when the State Bank of India themselves have given a certificate dated 11.4.2017, clearly explaining the nature of transaction - petition allowed.
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