9911796707
TMI Blog2021 (4) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority has adjudicated the controversy on merits and therefore, the tribunal, which is the last fact finding authority was bound to verify the documents on record and to give a finding on law and facts - instead of adjudicating the controversy on merits, the tribunal has remanded the matter to the adjudicating authority. An unnecessary order of remand gives longitivity to the litigation, which is not warranted. The substantial question of law is answered in favour of the petitioner and against the respondent. The impugned judgment dated 20.08.2018 passed by the tribunal is hereby quashed - Appeal allowed in part. - S.T.R.P. NO.297 OF 2018 - - - Dated:- 9-4-2021 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE M.G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ink between the import of products from foreign vendors and ht subsequent sale to end customers in India by the petitioner? 2. Facts leading to filing of this petition briefly stated are that petitioner is a public limited company and is registered as a dealer under the provisions of Central Sales Tax Act, 1956 and Karnataka Value Added Tax Act, 2003. The petitioner is engaged in trade of electronic / electrical goods and medical diagnostic equipments. The petitioner secures purchase orders from various hospitals and medical diagnostic centers in India for purchase of medical equipments. The purchase orders prescribe that goods which are required to be supplied by the petitioner have to be imported from vendors outside India. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tribunal erred in remitting the matter for adjudication to the adjudicating officer without examining the documents available on record. It ought to have been appreciated that the tribunal that the first appellate authority had adjudicated the controversy on merits and therefore, it should have adjudicated the appeal on merits. It is also urged that there is an in extricable link between the import and the sale made to the local customer, therefore, the transactions in question are eligible for exemption under Section 5(2) of the Central Sales Tax Act, 1956 as sales made by the petitioner to the end customer qualifies to be in the nature of sale in the course of import. In support of aforesaid submission, reliance has been placed on deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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