Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 1126 - HC - VAT and Sales TaxLevy of sales tax - inter-state sales or intra-state sales - Form XXVIII-B as prescribed under Rule 31 of the Bihar Sales Tax Rules, 1959 issued - the claim of the petitioner as regards the counter-sales, which had been made to the consignees outside the State of Jharkhand, but claimed as sales made within the State (intra-State sales), has been rejected. HELD THAT:- The State Government itself, after the decision of the Patna High Court in Laxmi Hard Coke case [1996 (4) TMI 523 - PATNA HIGH COURT], prescribed three types of road permits in the shape of blue coloured, pink coloured and green coloured Forms XXVIII-B. The blue coloured Form XXVIII-B was made for transportation of the goods from within the State to outside the State. This was done by the State Government in the year 1997, while the State of Bihar was unified. After the bifurcation of the State in the year 2000, the State Government of Jharkhand in its Department of Commercial Taxes, came out with the letter dated 10.01.2002, as contained in Annexure-B to the counter-affidavit, wherein it was clearly stated that unless the satisfaction about the inter-State sale, as on the four points detailed in the said letter is arrived, the transaction cannot be considered to be inter-State sale. It is found that neither in the impugned assessment order, nor in the impugned Judgement passed by the Tribunal, there is any mention that the authorities, before coming to the conclusion that the sales in question were in fact the inter-State sales, had verified the documents of the petitioner relating to the four points as detailed in the letter dated 10.01.2002. Faced with this situation, it is found that neither the impugned assessment order, nor the impugned Judgement passed by the Tribunal, can be sustained in the eyes of law, as they have held the transactions in question to be inter-State sales, only on the basis of the road permits issued by the petitioner firm. As such, both these impugned order / Judgement cannot be sustained in the eyes of law. The matter remanded back to the Assessing Authority, to determine the liability of Central Sales Tax of the petitioner afresh - petition allowed by way of remand.
|