TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court dismisses tax revision due to incomplete documentation & misuse of exemptions</h1> <h3>BTC. Industries Pvt. Ltd. Versus Commissioner, Trade Tax/Commercial Tax, Dehradun</h3> BTC. Industries Pvt. Ltd. Versus Commissioner, Trade Tax/Commercial Tax, Dehradun - [2012] 50 VST 103 (Utk) Issues: Delay in preferring the revision application, interception of trucks loaded with coal, tax exemption claim, misuse of Form C, failure to ensure proper documentation, penalty proceedings.The judgment by the High Court of Uttarakhand involved considering an application for condonation of delay in preferring the revision application. The court, after being satisfied with the reasons furnished, allowed the application for condonation of delay. The case revolved around Trade Tax Revision No. 4 of 2010, where trucks loaded with coal were intercepted. Despite claims that the intercepted coal was meant for the revisioner and used as fuel in its industry with tax exemption, there was no document suggesting that the coal was tax-paid at the time of interception. Subsequently, penalty proceedings were initiated against the revisioner for not ensuring proper documentation. It was found that the form C issued by the revisioner to its supplier was blank at the time of issuance, failing to mention crucial details like the order number, which led to misuse of the form. The court noted that the revisioner's failure to protect itself while issuing the form C resulted in the goods not being used solely for tax-exempt purposes. As a result, the court dismissed the revision application, stating that there was no scope for interference due to the revisioner's lack of proper documentation and failure to ensure tax compliance.
TaxTMI 
TaxTMI 
