2009 (7) TMI 1308 - HC - VAT and Sales Tax

Summary

Issues involved: Appeal u/s 78 of Gujarat Value Added Tax Act, 2003 regarding disallowance of consignment claim based on alleged fake declaration forms.

Summary:
The appellant, engaged in manufacturing and selling vegetable ghee and edible oils, consigned goods to agents in other states for sale on commission basis. Disputed consignment-transaction worth Rs. 17,14,47,155 was challenged due to alleged fake declaration forms. Despite appellant's claim of innocence and good faith, authorities found the forms to be bogus based on evidence from Sales Tax Authorities of other states. The Tribunal concluded that the appellant cannot evade tax liability even if deceived by commission agents.

The Court upheld the Tribunal's decision, emphasizing that the assessing officer found the declaration forms to be fake and not obtained from the competent authority. Letters from Sales Tax Officers further confirmed the lack of genuine forms, leading to the dismissal of the appeal. The Court stated that it cannot reassess factual findings made by the authorities, and hence, no substantial question of law arose in this case. The appeal was dismissed, and the Civil Application was disposed of accordingly.