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2020 (3) TMI 250 - HC - VAT and Sales TaxLevy of Entry Tax on inter-state sale - Whether the respondents have failed to establish the liability of payment of entry tax from the dealer/purchaser and without proper consideration of the facts the same can be fastened on the manufacturer for that very transaction? - HELD THAT:- After going through the books of account and other material it was discovered that the consideration paid by the assessee to the purchaser found its way to the Banks in Bareilly and on the basis of the facts it is concluded that the sale of the sugar by the assessee was infact intrastate sale and not a interstate sale which was validly subject to the entry tax. The said transaction was shown to be interstate sale only with a view to avoid taxation in the State of U.P. and therefore imposed entry tax on the said transaction and levied penalty on the fact that the said transaction was deliberately and wrongly recorded as interstate sale - The said transaction is an interstate sale was not liable for being brought under the Entry Tax Act. The issue as to whether the transaction was an intrastate sale or interstate sale is no longer open for the determination. For the same transaction by means of the impugned order the Tribunal has upheld the findings recorded by the Assessing Authority without taking into consideration the fate of the transaction and the orders passed with regard to the M/s Shudhodhak Enterprises and therefore the Tribunal has committed manifest error in recording finding in favour of the revenue. Revision allowed.
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