https://www.taxtmi.com/caselaws?id=441134 Material factual and legal issues affecting Kerala VAT liability and penalty were left unexamined by the Tribunal, so the High Court set aside the order and remanded the matter for fresh adjudication. The Tribunal must first determine whether the gold ornaments were taken back to Mumbai on the same day, as that factual issue was material to the refund claim and tax dispute. It must also examine whether the ornaments could be treated as "baggage" and the effect of Explanation I to Section 46(3) on penalty under Section 47. All other contentions were kept open for reconsideration on remand. en-us Tue, 11 Jul 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441134 Material factual and legal issues affecting Kerala VAT liability and penalty were left unexamined by the Tribunal, so the High Court set aside the order and remanded the matter for fresh adjudication. The Tribunal must first determine whether the gold ornaments were taken back to Mumbai on the same day, as that factual issue was material to the refund claim and tax dispute. It must also examine whether the ornaments could be treated as "baggage" and the effect of Explanation I to Section 46(3) on penalty under Section 47. All other contentions were kept open for reconsideration on remand. Case-Laws VAT and Sales Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441134