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2020 (2) TMI 1157 - HC - VAT and Sales TaxValidity of Assessment/Reassessment order - levy of VAT - Challenge on the ground that their branches or units cannot be treated as separate “legal persons” and therefore supply of goods from one branch to another in the State does not amount to “sale” so as to attract the statutory levy - whether the branches of same corporate body acquire independent “legal personality” on being separately registered as dealers for the purpose of the Act? - whether supply of goods from one unit/branch to another of the very same company amounts to sale for the purpose of levy of tax under the Act? HELD THAT:- Both the above questions need to be answered in the negative. In the above circumstances, these writ petitions succeed; a Writ of Certiorari issues quashing the impugned orders; all the monies deposited by the petitioners pursuant to interim orders shall be immediately refunded to them; the securities/bank guarantees furnished by the petitioners pursuant to interim orders shall stand rescinded/dissolved.
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