Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 50 - ALLAHABAD HIGH COURTSale tax liability - Purchase of used/second hand arms from licensees - Whether the assessee can be recognized as a manufacturer in respect of used/second hand arms purchased by him from the licensees - Held that:- The assessee is said to have supplied the list of the persons/licensees from whom the old arms were purchased along with their complete details. The supply of said list is not disputed and none of the authorities have found or recorded finding that the assessee had not purchased old arms from the said persons. The said persons are mere licensees of arms and there is no finding that any of them ever indulged in sale and purchase of arms or carried the said business. In absence of any such finding the persons or licensees from whom the assessee purchased old arms cannot be recognized as dealer - The assessee is also not the person or the dealer who made the first sale of goods in the State after their manufacture, inasmuch, he makes the sale after purchase of the old arms from licensees who may be first or second purchasers after the goods were manufactured. The sale to the licensees of U.P. from whom the assessee had purchased old arms would actually be the first sale and not the one made by the assessee - Accordingly, the assessee cannot be treated to be a manufacturer in respect of of the old arms purchased by him from the licensees within the meaning of Section 2(ee) of the Act - Decided in favour of assessee.
|