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2014 (7) TMI 702 - HC - VAT and Sales TaxLiability to tax - Exemption from tax - Whether the petitioner is liable to pay purchase tax under section 6A of the Andhra Pradesh General Sales Tax Act in respect of burnt lime notwithstanding the fact that the dealers from whom the petitioner purchased the burnt lime were exempted from payment of sales tax - Held that:- Where there is no collection of tax there is no levy and accordingly the goods which are not subjected to levy of tax at the point of sale could be subjected to levy of purchase tax under section 5A. The appellant carried the matter to the Supreme Court contending that goods being declared goods, under section 14 of the Central Sales Tax Act, 1956, they are subjected to limits placed by section 15 of the Central Sales Tax Act and therefore if iron and steel are subjected to a single point levy of tax at the first point of sale, then there is no question of a second levy or charge at any subsequent point of sale or purchase. liability to tax or taxability under section 5 of the Kerala General Sales Tax Act remains unaffected by an exemption under section 10 of the said Act and consequently the respondent cannot validly shift the burden of tax to the purchaser under section 5A for the same would violate the condition of single stage tax under section 15 of the Central Sales Tax Act - following the decision in Peekay Re-Rolling Mills (P) Ltd.'s case [2007 (3) TMI 356 - SUPREME COURT OF INDIA], we hold that the petitioner cannot be made liable to pay the purchase tax under section 6A of the Andhra Pradesh General Sales Tax Act, 1957 - Decided in favour of assessee.
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