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2018 (8) TMI 3 - HC - VAT and Sales TaxConcessional Rate of Tax - sales of molasses - taxable at 2.5% or 8%? - claim of the revisionist was that since the sales are covered against Form 3-B the revisionist, therefore, is liable to pay the tax at the concessional rate of 2.5% - Principles of natural justice - Held that:- Admittedly, the purchase of molasses is being used in the chemical unit of M/s Dhampur Sugar Mills Ltd. and there is no illegality committed by the revisionist while affecting the sale to M/s Dhampur Sugar Mills Ltd. against Form 3-B which are issued by the assessing authority of the purchaser M/s Dhampur Sugar Mills Ltd. and since the sales are affected against Form 3-B, there is no wrong at the hands of the present revisionist to charge the tax at the concessional rate. Also, before proceeding and completing the assessment proceedings/order, no adequate opportunity of hearing was provided to the revisionist in this regard nor even any show cause notice was issued. Revision allowed.
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