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2015 (2) TMI 1152 - MADHYA PRADESH HIGH COURTEntitlement to get exemption from payment of entry tax for the period from April 1, 2001 to March 31, 2002 - Notification No. A-3-8-95-STV (69) dated August 7, 1995 - Neither a registered dealer under the Central Sales Tax Act, 1956 nor purchased any goods from outside M. P. - held that:- as per certificate issued by the Department, it is clear that the petitioner is a registered dealer under the Central Sales Tax Act, 1956. The Department has issued C form to the petitioner from time to time right from October 16, 1986 to December 25, 2003. As per photocopies of the C form register, the petitioner is purchasing the goods from outside the State of Madhya Pradesh and, therefore, liable to pay the entry tax. From the record, it is also clear that prior to relevant order and after the relevant order, the petitioner has already purchased the goods from outside the State of Madhya Pradesh for which C forms were issued to the petitioner from time to time. The petitioner after its registration under the Central Sales Tax Act, 1956 purchased the goods from outside the State of Madhya Pradesh and therefore, is liable to pay the tax as per the Act and is not entitled to take the benefit of notification. - Decided against the petitioner
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