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2019 (6) TMI 1131 - HC - VAT and Sales TaxValuation - inclusion of freight charges borne by the head office of the petitioner at Delhi - gross profit attributed at 15% on freight charges, correct or not - HELD THAT:- The brevity is an art of writing judgements and the manner in which the Tribunal has penned its order is in clear violation of the often propounded theory of brevity. All that the tribunal was required to do is to examine the correctness of the decision taken by the First Appellate Authority, while allowing the appeal after verification of documentary evidence produced by the dealer - Unfortunately, the Tribunal did not do so and did not give any specific finding that the documents produced by the assessee did not reflect what was stated by the dealer before the Appellate Authority. In the absence of any such specific finding to discredit the finding of the First Appellate Authority which was rendered after verification of the documents cannot be a reason for allowing the Revenue's appeal. The documents produced by the dealer, verified by the First Appellate Authority shows that the freight was bound by the Head Office at Delhi and shown in the books of account. In fact, the Tribunal does not deny the nature of the transactions and it records that there is no dispute that the goods were brought into the State by the petitioner/dealer from their Head Office at Delhi and utilised in execution of works contract within the state and the goods brought in by the dealer were incorporated into the works contract executed in the State. The substantial questions of law are answered in favour of the petitioner - petition allowed.
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