TMI Blog2017 (1) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... entary evidence of invoices in respect of sale of the imported goods to various manufacturers; to some of them the appellant charged sales tax and to some of them they cleared the goods under form ST-XI. In our considered view, the first appellate authority has totally misdirected his findings without considering all these factual position - appeal allowed - decided in favor of appellant. - C/1052/05-Mum - A/95148/16/CB - Dated:- 29-12-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri T.C. Nair, Advocate, for appellant Shri D.K. Sinha, Assistant Commissioner (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. 232/2005/MCH dated 14.6.2005. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel urges that Daman is not an area where no tax is chargeable on sale or purchase of goods as erroneously claimed by the department, as the registration certificate of the appellant with the sales tax authorities, periodical returns, assessment orders, certificate from the sales tax officer indicate that the appellant had discharged local sales tax upto 31.10.1999; it is also a pointer that Daman area is an area wherein sales tax is payable. It is his submission that there is no sales tax exemption for sale in Daman, but certain manufacturers are granted exemption on fulfilling some conditions while in the case in hand, the appellant is a trader of imported goods, hence the ratio of benefit of any sales tax exemption to manufacturers can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration was valid at the time of import of the goods. We notice from the records that the appellant had produced documentary evidence of invoices in respect of sale of the imported goods to various manufacturers; to some of them the appellant charged sales tax and to some of them they cleared the goods under form ST-XI. In our considered view, the first appellate authority has totally misdirected his findings without considering all these factual positions. 8. On the factual matrix of this case, we find that the impugned order of the first appellate authority is incorrect and not in consonance with the law. The same is unsustainable. Accordingly, we set aside the impugned order and allow the appeal with consequential relief. (Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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