TMI Blog2014 (4) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... a sale made by a brand name holder or the trade mark holder within the State - The Legislature deems that such a sale by the brand name holder or the trade mark holder shall be the first sale within the State - In the opinion of SC this is the only possible construction that can be given to Section 5(2). It is the brand name holder, who has to pay tax u/s 5(2) of the Act - If for any reason M/s.Bristo Foods Pvt. Ltd. has paid the tax while affecting the supply of the manufactured commodity to assessee, assessee and M/s Bristo Foods Pvt. Ltd. can approach the authorities for claiming the refund of the tax paid by them – There is not any infirmity in the impugned judgment and order passed by the High Court - Accordingly, the appeal is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid at any previous point of sale. 5. Aggrieved by the order so passed by the Tribunal, the appellant preferred Sales Tax Revision before the High Court. The High Court dismissed the revision petition filed by the appellant/assessee. Being aggrieved by the impugned judgment and order, the appellant/assessee is before us in this appeal. 6. Heard learned counsel for the parties to the lis. 7. The short question that arises for our consideration and decision is the interpretation of Section 5(2) of the Act. 8. Section 5(1) of the Act is the charging Section. It provides for levy of tax on sale or purchase of goods. Section 5(1) of the Act mandates that every dealer other than a casual trader or agent of an non-resident dealer whose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ark holder shall be the first sale for the purpose of the Act. 10. The aforesaid sub-section commences with a non-obstante clause, i.e., irrespective of section 5(1) of the Act or any other provision under the Act. The said sub-Section speaks of a sale made by a brand name holder or the trade mark holder within the State. The Legislature deems that such a sale by the brand name holder or the trade mark holder shall be the first sale within the State. In our opinion this is the only possible construction that can be given to sub-section(2) of section 5 of the Act. Keeping in view the aforesaid provision, let us once again trace the transaction between the appellant and the licensee, namely, M/s. Bristo Foods Pvt. Ltd. 11. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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