https://www.taxtmi.com/caselaws?id=436138 The High Court allowed the revisions filed by the assessee, setting aside the Tribunal's finding on the non-applicability of Section 4(3) of the VAT Act and remitting the matter back to the Tribunal for tax computation under Section 4(3). The Court upheld the benefit to the dealer under Rule 9(1)(e) for the estimation of goods imported out of State, dismissing the revisions filed by the Revenue. The decisions were in favor of the assessee and against the revenue. en-us Tue, 04 Apr 2023 00:00:00 +0530 Thu, 06 Apr 2023 08:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436138 The High Court allowed the revisions filed by the assessee, setting aside the Tribunal's finding on the non-applicability of Section 4(3) of the VAT Act and remitting the matter back to the Tribunal for tax computation under Section 4(3). The Court upheld the benefit to the dealer under Rule 9(1)(e) for the estimation of goods imported out of State, dismissing the revisions filed by the Revenue. The decisions were in favor of the assessee and against the revenue. Case-Laws VAT and Sales Tax Tue, 04 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436138