Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2011 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 666 - SC - VAT and Sales TaxTax liability of dealer - Purchase tax on paddy - Section 15-A in the Haryana General Sales Tax Act, 1973 - Exemption under Section 9(1)(b) - Purchase tax under Sections 6 and 15-A - that Section 9 ceased to exist in the statute book from the date of promulgation of the ordinance i.e. 15th October, 1990; particularly, when there was nothing in the Act No. 4 of 1991 rendering the provisions of the ordinance otiose during the period from 15th October, 1990 to 15th April, 1991 - Therefore, it follows that the benefit of the exemption contained in Section 9(1)(b) of the Act was available to the dealer only upto 15th October, 1990; and not till 1st April, 1991 - the appeal is partly allowed to the extent that the dealer will not be liable to pay purchase tax on the purchase of paddy made by them upto 15th October, 1990, i.e. till the date of promulgation of Ordinance No.2 of 1990.
|