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2018 (6) TMI 304 - ALLAHABAD HIGH COURTLevy of sales tax - Inter-state transaction - Whether the Tribunal below ought to have considered the strong prima facie case in favour of the Revisionist in view of the inter-State nature of the transaction, Section 3 of the Central Sales Tax Act and the Specific bar contained in Section 7 of the U.P. VAT Act, the Constitution Bench Decision of the Supreme Court in Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors. [2014 (5) TMI 265 - SUPREME COURT], because of which no tax can be imposed on the transaction of the U.P. authorities? Held that:- In the case at hand the Court finds that while passing the impugned order the Tribunal has failed to consider various parameters as required. Furthermore the Court finds that it has taken note of the assertion by the revisionist herein before the Tribunal that the similar issue has been decided by that very Tribunal in its favour vide judgment dated 31.3.2008 for the assessment year 2002-03, however, merely on account of pendency of a revision against it before this Court at the behest of the State the said aspect has been ignored and a contrary view has been taken giving protection only to the extent of 85% of the due amount. This in the view of this Court is not correct approach, consistency in such matters especially when the Bench in respect of the same assessee granted the relief in respect of an earlier assessment year on merits should have been maintained, if not, cogent reasons should have been given which do not exist in this case - revision allowed.
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