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2019 (3) TMI 707 - HC - VAT and Sales TaxWhether the point of taxation can be shifted to the respondent/assessee? - Held that:- This aspect of the matter was considered by the First Appellate Authority by thoroughly examining the factual position. This factual finding was affirmed by the Tribunal. The Tribunal noted that the respondent/assessee has given the name of the selling dealer of the import license and import licence cannot be issued to any party and the authority who is issuing the import licence does so only after due verification and the address of the selling dealer has been furnished by the respondent/assessee and only the selling dealer has to be taxed as a first seller and the point of taxation cannot be shifted to the second seller namely respondent/assessee - there is no question of law arising for consideration in this Tax case - the Tax Case is dismissed.
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