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2014 (9) TMI 620 - HC - VAT and Sales TaxRe-opening of the assessments - Duty Entitlement Pass Book - inter-State sales of such "entitlements" at concessional rate by virtue of the 'C' Forms issued by the outside purchasing dealer - Held that:- re-opening effected under the various notices and also the order passed in one of the cases are to be set aside for reason of the same being illegal and directly conflicting with the decision of the Hon'ble Supreme Court. If DEPB involves sale of goods, necessarily inter-State sale could be effected on the strength of 'C' Forms, if the purchasing dealer intends it inter alia for sale or for purposes of manufacture. Even if resale of DEPB entitlements are not effected and the purchasing dealer imports goods for purposes of manufacture, then again the very same principle would apply. In any event, any defalcation or violation of the declaration, at the hands of the purchasing dealer, who issued the 'C' Form; would be liable to be proceeded against only against that purchasing dealer and not against the selling dealer; in the absence of any collusion being found against the selling dealer within the State. - Decided in favour of assessee.
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