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2018 (11) TMI 1135 - HC - VAT and Sales TaxRefund of VAT - goods sold inter-state - denial of refund on the ground that there is no evidence of interstate movement of the goods - case of Revenue is also that petitioner could not produce any reliable evidence of actual movement of goods. Mere production of C form would not ensure the benefit of reduced tax - Held that:- petitioner could not produce any reliable evidence of actual movement of goods. Mere production of C form would not ensure the benefit of reduced tax Petitioner is directed to deposit a sum of ₹ 20 lakhs with the respondent authorities latest by 30.11.2018 and further furnish a bank guarantee of a similar amount which will be kept alive till the First Appeal is disposed of - petition disposed off.
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