9911796707
TMI Blog2014 (5) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... voice Nos.1 to 114 - The appellant has admittedly paid the entire tax along with penalty and interest. The revenue is therefore, entirely protected. In the facts and circumstances of this case, the appellant ought to be afforded an opportunity of establishing its case for a refund - Order set aside - Matter remanded back - Decided in favour of assessee. - Sales Tax Appeal No.18 of 2012, VAT Second Appeal No.143 of 2010 - - - Dated:- 10-4-2014 - S. J. Vazifdar And B. P. Colabawalla,JJ. For the Appellants : Mr. P. R. Arjunwadkar with Mrs. Prabha Badadane For the Respondent : Mr. D. A. Nalawade ORDER P. C. 1. The appeal is admitted. With consent, the appeal is heard finally. 2. The appeal is admitted on the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfactorily. 4. The appellant ran a unit manufacturing flasks. The appellant incurred liability towards the various banks in respect of the facilities extended by such banks. The appellant had also not discharged the dues of the employees and was also liable for provident fund dues. 5. Accordingly the appellant by an agreement dated 26.05.2005 agreed to sell to Paragon Tradex Overseas Pvt. Ltd. the plant and machinery and other items other than the items specified in clauses (a) to (f) of clause 4. Clause 4 reads as under :- 4) That the party of First part has decided to liquidate the Plant Machinery and other items other than the following (a) to (f) : (a) All Land Building, structures and other built up facilities (b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of this case which may well be against the appellant. We find however, that the documents and facts which could possibly indicate the contrary and support the appellant, have not been considered. For instance, all the proforma invoice Nos.1 to 114 were issued to Paragon Tradex Overseas Pvt. Ltd. One of the relevant piece of evidence is whether or not Paragon Tradex Overseas Pvt. Ltd. made separate payment in respect of these proforma invoice Nos.1 to 114. Admittedly Paragon Tradex Overseas Pvt. Ltd. made payment in respect of invoice Nos.001 and 002. If Paragon Tradex Overseas Pvt. Ltd. had not made payment under proforma invoice Nos.1 to 114 separately and in addition to the payment made in respect of invoice No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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