2015 (2) TMI 1146

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....arketing India, has prayed for quashing of the orders dated December 7, 2013 and December 21, 2013 whereby the bank guarantee furnished by the petitioner has been forfeited. 2. Briefly stated the facts of the case are that the petitioner entered into a contract with the B. S. F. and C. R. P. F. for supply of shoes and shirts to their canteen stores. The petitioner sent the transaction through b....

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....h bank guarantee and on furnishing the bank guarantee the goods seized would be released in his favour. 4. Thereafter the petitioner made a representation to the Superintendant of Taxes stating that by inadvertence the documents could not be produced. All the relevant documents were enclosed with the representation showing that the goods were meant for supply to the B. S. F. and C. R. P. F. for....

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.... cent. On footwear and 19.51 per cent. at readymade garments. While doing so, the assessing officer did not take into consideration the fact that this transaction between the petitioner and B. S. F. and the C. R. P. F. and there could be no wrong statements in the accounts. The transaction which had taken place at Delhi could not be the subject-matter of the TVAT Act in Tripura. The only fault was....

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....g in Delhi would not be aware about the requirements of the Rules in Agartala. For that, other action could have been taken but assessment of the tax could not have been resorted to because the sale is not amenable to tax within the State of Tripura. 7. Further development which has taken place is that during this process, great delay occurred and the contract of the petitioner was cancelled an....