Case Law Details
Wavin India Limited Vs Sales Tax Appellate Tribunal (Madras High Court)
Madras High Court held that as the Appellate Tribunal is the ultimate fact finding authority, it is incumbent on the part of the Appellate Tribunal to examine the claim on the basis of additional documents/ evidences. Accordingly, matter remanded back to Appellate Tribunal to re-examine the issue.
Facts-
Petition under Article 226 of the Constitution of India was being filed praying for issue of a Writ of Certiorarified Mandamus to call for the records and quash the same as invalid and illegal, and without jurisdiction and further directing to pass orders on merits under Section 6-A of the Central Sales Tax Act, 1956.
It was submitted that it was not mandatory for the petitioner to file Form – F to claim exemption under Section 6A of Central Sales Tax Act, 1956 during the period in dispute and therefore the petitioner was entitled to produce any other documents in its possession to establish branch transfer.
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