Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2017 (1) TMI 63

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etition is directed against order dt 11.11.2010 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.239/2010/Alwar, whereby the appeal filed by the petitioner has been dismissed. 2. Brief facts noticed are that on 1.3.2008 vehicle bearing no.HR 39A 4902 was intercepted at check-post Ghatal, Bhiwadi, where it was found that it contained "aluminum section" which was being transported to Delhi. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f State of Rajasthan & Another v. D.P. Metals (2002) 1 SCC 279, accepted the contention and particularly noticed that the goods were admittedly found by the AO being sent on job work basis to M/s J.P. Anodizers for anodizing purposes, and after the job work was over, the goods were to be received back by the respondent. 4. The Revenue carried the matter in appeal, which was also dismissed by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at all. Even otherwise, on a show cause notice at the first instance, declaration form VAT-49 which was required was produced, which has been admitted by all the three authorities including the AO, and thus supported the order of Tax Board. 7. I have considered the arguments advanced by the learned counsel for the parties, and in my view, there is a categorical finding of fact by the Tax Board th....