https://www.taxtmi.com/caselaws?id=251439 Sales of DEPB licences described as local sales against form S.T.-15 declarations were treated as inter-State sales because the evidence showed direct payment from outside Haryana and the local purchasers appeared to be only dummy or intermediary names. The statutory declarations did not protect transactions found to be fraudulent, and the appellant's failure to produce bank records and supporting correspondence reinforced the conclusion. On that basis, the reassessment and penalty orders were sustained and the appeals were dismissed. en-us Wed, 22 May 2013 00:00:00 +0530 Mon, 15 Sep 2014 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251439 Sales of DEPB licences described as local sales against form S.T.-15 declarations were treated as inter-State sales because the evidence showed direct payment from outside Haryana and the local purchasers appeared to be only dummy or intermediary names. The statutory declarations did not protect transactions found to be fraudulent, and the appellant's failure to produce bank records and supporting correspondence reinforced the conclusion. On that basis, the reassessment and penalty orders were sustained and the appeals were dismissed. Case-Laws VAT and Sales Tax Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251439