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2014 (7) TMI 1088 - HC - VAT and Sales TaxDenial of reference to High Court - revenue contended that when the Tribunal does not indicate as to how in the facts and circumstances of the present case, the judgment of this Court in the case of Commissioner of Sales Tax, Maharashtra State, Mumbai V/s. M.R. F. Limited [2010 (2) TMI 1090 - BOMBAY HIGH COURT] would apply, that this application deserves to be granted - Held that:- The Division Bench in the impugned case has held that the section as amended (section 41) makes it clear that if the dealer was not entitled to issue the declaration, then, he would be liable to pay the tax. The express language of section 41(2) puts the burden on the purchaser and hence the seller could not be cast with the duty to pay the tax or satisfy the authorities that the goods qualify and are eligible for the exemption. - In the light of the clear pronouncement of this Court in the above judgment and nothing contrary being brought to our notice or the Tribunal that we are of the opinion that the order passed in the Reference Application does not suffer from any error of law apparent on the face of the record or perversity warranting our interference therewith - Decided against Revenue.
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