TMI Blog2016 (4) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... y way of return of goods, since the material as per them was found to be of inferior quality, the said aspect could not have been ignored or in any case the application of mind on the part of the Commissioner was required before reaching the conclusion that the say of the appellant for return of the sales cannot be accepted. - Matter remanded back - STA No. 61/2014 - - - Dated:- 16-2-2016 - Jay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inafter referred to as CST Act , for the sake of convenience] and Karnataka Value Added Tax Act, 2003 [hereinafter referred to as KVAT Act , for the sake of convenience]. As per the appellant, in the year 2006-07, there were goods returned worth ₹ 58,12,800/- for the respective tax period of July 2006. The Assessing Authority revised the order under Section 9[2] of the CST Act and rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mrs. Vani H., learned Counsel for the Appellant and Mr. T.K. Vedamurthy, learned Government Pleader appearing for the respondent. 7. We have considered the records and proceedings of the original file of the Commissioner which has been made available by learned Government Pleader appearing for the respondent, during the course of hearing. 8. It appears that two vital aspects has been lost si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore the say of the appellant cannot be accepted. The most pertinent and important aspect is that if the person to whom the goods were sold has confirmed that the goods were dispatched by way of return of goods, since the material as per them was found to be of inferior quality, the said aspect could not have been ignored or in any case the application of mind on the part of the Commissioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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