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2020 (2) TMI 124 - HC - VAT and Sales TaxLevy of sales tax - sale of medicines - defence given by the revisionist was that he is not selling medicines from the said dispensary, but the said medicines, surgical equipments bandages etc. are used for inhouse patients and therefore there being no element of “Sale” of the medicines - HELD THAT:- On a categorical finding of fact have been recorded, from whereby it is found that they have held that the medicines from the medical store were actually being sold by the revisionist for which no sales tax has been deposited to the department, thereby there is clear evasion of tax for which the revisionist has rightly been put to tax and penalty thereon. Revision dismissed.
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