No Case Of Tax Evasion Made Out As Goods Meant For Export Were Taken Back To The Factory For Repairs: Calcutta High Court

The Calcutta High Court has held that no case of tax evasion was made out as goods meant for export were taken back to the factory for repairs.The bench of Chief Justice T. S. Sivagnanam and Justice Uday Kumar has observed that as per the e-Way Bill, no tax was payable since the goods, which were owned by the appellants, were taken back to their factory at Ranchi for repairs. The goods...