https://www.taxtmi.com/caselaws?id=373731 Where inspection material and transaction records create a prima facie basis to suspect that claimed consignment transfers are in substance inter-State sales, a limited remand for fresh examination of the disputed transactions on all relevant materials and attendant circumstances is proper. The remand was confined to the transactions involving Bhuwalka Trade Links (P) Limited, while the remaining transactions were not disturbed for lack of clinching evidence. Penalty was also required to be reconsidered independently after reassessment, because it could not automatically follow from the disputed exemption claim and depended on the factual findings and the legal requirements applicable to penalty. en-us Thu, 20 Dec 2018 00:00:00 +0530 Tue, 02 Apr 2019 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373731 Where inspection material and transaction records create a prima facie basis to suspect that claimed consignment transfers are in substance inter-State sales, a limited remand for fresh examination of the disputed transactions on all relevant materials and attendant circumstances is proper. The remand was confined to the transactions involving Bhuwalka Trade Links (P) Limited, while the remaining transactions were not disturbed for lack of clinching evidence. Penalty was also required to be reconsidered independently after reassessment, because it could not automatically follow from the disputed exemption claim and depended on the factual findings and the legal requirements applicable to penalty. Case-Laws VAT and Sales Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373731