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2011 (2) TMI 1329 - ALLAHABAD HIGH COURTTax on the purchases of bricks - whether the assessee was neither the manufacturer nor importer of the bricks? Held that:- In the present case, the purchase voucher of the purchases of bricks could not be furnished therefore the assessee failed to establish that the tax on the bricks have been levied or is leviable under this Act. In the absence of purchase voucher it has not been established that the brick-kiln owner from whom the bricks have been purchased was under the compounding scheme under section 7D of the Act and the tax has been paid under the compounding scheme. In the circumstances, the claim of exemption cannot be allowed. For the purposes of levy of tax under section 3F of the Act and the determination of the net turnover the point of levy of tax under the notification is not relevant. Under the Notification No. 2-711 dated February 27, 1997 only the rate of tax mentioned in the notification is relevant and not the point on which the commodity is liable to tax. Therefore, the argument of learned counsel for the assessee cannot be accepted. Against assessee.
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