2023 (8) TMI 467 - SCH - VAT and Sales Tax

Validity of order of tribunal in Review Appeal - Denial of benefit which was allowed earlier - Power to Review - Penultimate sale - Disallowance of claim of exemption and levy of penalty - Inter-State stock transfer of goods purchased for foreign country export - it was held by High Court that The actual portion of the raw seeds procured in Tamil Nadu, transported to Karnataka and thereafter, exported to foreign after processing, has not been specifically stated under Form-H, which would reflect the quantum of the seeds procured actually transported to the foreign countries. In the absence of purchase order from the Karnataka Branch and export order from foreign buyer or contract between foreign buyer and Karnataka Unit, exemption cannot be granted to the dealer. HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India - The Special Leave Petition is accordingly dismissed.

Summary

Title: Supreme Court dismisses Special Leave Petition

Judges: Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Sanjay Karol

Summary: The Supreme Court dismissed the Special Leave Petition as no case for interference was found under Article 136 of the Constitution of India. Pending application, if any, was also disposed of.