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2014 (7) TMI 1228 - HC - VAT and Sales TaxImport of stone chips from Bangladesh - whether the stone chips are exigible to tax under the TVAT Act? - Whether the petitioner is a dealer and liable to file returns in respect of the import of stone chips from Bangladesh? - Held that: - Section 5 of the TVAT Act which deals with levy of tax on sale the legislature was conscious of the fact that it had no authority to levy tax on inter-State sales or import or export of goods within or outside the territory of India and therefore, incorporated Section 5(2)(b) - This clearly shows that sales of goods which take place in the course of the import of the goods into or export of the goods out of the territory of India are not sales within the meaning of the TVAT Act. If they are not sales then no notice or assessment can be made in regard thereto - sales which takes place during the import of goods into the territory of India are not exigible to tax under the TVAT Act. Assessment orders quashed - it is for the Department to find out what the petitioner did with the goods and take further action - petition allowed - decided in favor of petitioner.
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