TMI Blog2013 (10) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... ur opinion, appellant has been able to make out a prima facie case that the materials shown by them as sales satisfies the requirements of the Notification. Needless to say that the final decision will depend upon detailed consideration of statutory provisions, relevant VAT provisions, invoices issued, agreement between the parties etc. Since the appellant has made out a prima facie case on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more than Rs.10 crores with interest. Further, penalty was also imposed under Section 78 of Finance Act, 1994. 2. Heard both sides. The only ground which forms the basis for confirmation of the demand is the fact that in the invoices raised by the appellant, the appellant did not show VAT separately. According to the Revenue, if the VAT element is not shown separately, it cannot constitute a sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of purchase of materials + gross profit allowed as per the Tamil Nadu VAT Act. He also relies upon the VAT assessment order passed by the Assistant Commissioner for the year 2009-2010 wherein the appellants tax under TN VAT Act has been assessed. 4. The above discussion would show that the appellant has been able to show that the materials have been sold and have been assessed to VAT. Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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