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TMI Blog2010 (8) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The petitioner runs a cinema hall. It needed to import from outside the State of Jharkhand, certain furniture etc. for use in its cinema hall. Under the Jharkhand Value Added Tax Act 2005, to avoid tax evasion no person is allowed to transport goods through the State without a 'road permit', issued under Section 72 read with Rule 42. For obtaining a road permit, an application has to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner as a precondition for issue of the road permits. 3. The request has been refused by the department on the ground that refund is only permissible in terms of Sections 52, 53 or 54 of the Act read with Rules 19 and 20 and for that purpose, the Forms JVAT 206, 207 or 208 would be required to be used. Further a refund would be permissible only if upon assessment, it is found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered dealer only in respect of a separate establishment being a restaurant, which is located in the campus. 6. Neither the counter affidavit nor the show cause notice says that the goods which were imported, namely, the furniture etc. were sold inside the State. Notice for assessment cannot be issued at the whims of the departmental officers. There has to be a factual basis for the same. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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