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2018 (10) TMI 880 - HC - VAT and Sales TaxExemption form levy of sales tax - consignment sale of edible oil - form-F present - assessment provisional in nature and subject to final adjudication - Held that:- The defence of the assessee that goods had actually been transferred from Mathura to other States, is yet to be adjudicated finally by the Tribunal. This appears to have been done in view of the fact that only provisional assessement proceedings were undertaken subject to a final assessment being made by the assessing authority. Section 28(8) of the Value Added Tax Act is clear inasmuch as the provisional assessment order would ultimately merge in the final assessment order. This Court is not required to make any observation with regard to merits of the respective claim of parties, at this stage. In the interest of justice - Revision disposed off with direction that revisionist shall deposit 50% of the disputed amount of tax within a period of four weeks. The assessee shall also furnish security other than cash or bank guarantee to protect the right of the State in respect of the balance amount and assessing authority would make all endeavours to conclude the regular assessment proceedings within a period of 3 months from the date of presentation of certified copy of this order.
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