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2007 (11) TMI 568 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the plastic boxes sold by the dealer are taxable at the rate of 2.5 per cent as jewellery boxes ? Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to accept the account books of the dealer despite the adverse material found at the time of survey on July 24, 1998 indicating otherwise ? Held that - In the present case, there is no evidence to establish that the so-called jewellery boxes which were actually plastic boxes were being sold along with the jewellery. That could only have been so if the jeweller who was selling ornaments was selling the jewellery boxes along with the ornaments. In the absence of any evidence to establish this fact that the packing material, i.e., the alleged jewellery boxes were being sold with the jewellery, it was not justified on the part of the Tribunal to come to the conclusion that in this case the benefit of section 3AB could have been given to the assessee. Therefore, the conclusion of the Tribunal on both counts is bad and not justified. There is no finding whatsoever on record that the plastic boxes were the packing material which was being sold along with the jewellery. Therefore, hold that the order of the Tribunal is bad and not justified. Both the questions are thus answered in favour of the revisionist and against the assessee.
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