2018 (1) TMI 1357 - HC - VAT and Sales Tax

Supplementary affidavit - the date of entry of vehicle into State is 23.6.2017 which is misread as the date of exit of vehicle, whereas the date of exit as per TDF was 26.6.2017 - A supplementary affidavit has been filed before this Court, annexing therewith certain rates quoted by the traders in order to contend that the valuation in fact was much below the amount assessed by the authorities. Held that - Since by way of supplementary affidavit new facts have been introduced, it would be appropriate to permit learned Standing Counsel to obtain instructions in that regard - List on 23.1.2018.

Summary

The High Court of Allahabad reviewed a case regarding the incorrect interpretation of entry and exit dates of a vehicle in the TDF form. The applicant argued that the valuation of goods was inaccurate, and provided evidence to support their claim. A supplementary affidavit was filed introducing new facts, prompting the court to allow the Standing Counsel to seek instructions. The case was listed for further hearing on 23.1.2018.