REMARI INDIA (P) LTD. Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) Appellate Tribunal, Value Added Tax (Tribunal, for short) vide order dated 25th April, 2008 in Appeal No. 49/STT/04-05 relating to assessment year 2000-01 (Local), has referred the following question of law to this Court under Section 45(1) of the Delhi Sales Tax Act, 1975 (for short, Act):-

(2.) The Appeal No. 49/STT/04-05 filed by the petitioner assessee was disposed of by Tribunal vide order dated 24th October, 2005, recording the following findings:-

(3.) Reading of the first paragraph of the aforesaid findings would indicate that the petitioner assessee had relied upon decision of the Tribunal in Max India Ltd., but the same was distinguished on the ground that in the case in question the petitioner assessee was not shown as a consignee in the goods receipt brought on record. We are afraid that the said ratio or reasoning cannot be a ground to reject the appeal of the assessee.