2009 (7) TMI 1308

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....ponent : Devang Vyas ORDER K. S. Radhakrishnan, CJ. Heard learned counsel appearing for both sides. 2. In this appeal under Section 78 of the Gujarat Value Added Tax Act, 2003, following question has been raised by the appellant for our consideration: "Whether the Tribunal is justified in not allowing the claim of consignment only on the ground that the alleged declaration for....

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....gnee agents in other States for sale on commission basis, and the movement of goods were not by reason of sale as the assessee had been provided with necessary declarations in Form "F" by the consignee agents. According to the assessee, disputed consignment-transaction is of Rs. 17,14,47,155/. Assessee stated that by letter dated 4th July, 2005, the Joint Commissioner of Sales Tax informed the ass....

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....see cannot be find fault with. He submitted that in good faith assessee had entered into transaction with the commission agents and he bonafide believed that the "F" Forms submitted by the consignee agents to be genuine one. 5. Learned Assistant Government Pleader appearing for the Department submitted that assessee is not innocent and he was knowing where about of the consignee agents and the ....