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2020 (2) TMI 526 - HC - VAT and Sales TaxExemption under entry 57(v) of Part B of the Third Schedule to the TNGST Act, 1959 - interstate sales of wheat bran claimed to have been sold by the assessee as cattle feed - Circular issued by the Department dated 25.09.2002 - HELD THAT:- Before holding that the sale of wheat bran by the Assessee under specified conditions of specified circumstances, the Assessing Officer ought to have undertaken the exercise of returning the finding of facts as to whether the wheat bran sold by the Assessee in the course of interstate trade and commerce was a cattle feed or not. Since this exercise was not undertaken, the denial of exemption to the Assessee, without arriving at such finding of facts cannot be sustained. The higher appellate authority also did not seem to have undertaken any such fact finding exercise. The matter deserves to be remanded back to the learned Assessing Authority for undertaking the said exercise of fact finding as to whether the wheat bran sold by the Assessee in the course of interstate sale was a cattle feed or not, which is obviously for the Assessee to establish such facts with relevant evidence before the Assessing Officer - Appeal disposed off by way of remand.
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