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2018 (12) TMI 1 - ALLAHABAD HIGH COURTExemption from payment of tax - Cotton Fabrics - stock transfer - Section 9(2) read with Section 30 of the Central Sales tax Act - Held that:- The finding recorded by the assessing authority confined by the first appellate authority as well as Tribunal are finding of facts, need no interference by this Court. No question of law is involved and therefore the questions of law referred by the assessee and decided against the assessee - The autorities below including the Tribunal have arrived at the conclusion that it is not the stock transfer but is a sale against the orders which are received by the revisionist from the buyers in advance. No question of law arises in all the four revision petitions related to Central Sales Tax Act, accordingly the same are dismissed - petition dismissed.
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