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2014 (7) TMI 845 - HC - VAT and Sales TaxLevy of tax on import of goods - levy of tax on owner or lessee - it is lessee who had brought the goods into local area - Bar of limitation - Held that:- Tax is payable by the importer and it is the duty of the court to discover who is the importer for the purpose of section 3 of the Act. Section 3(3) of the Act elucidates that a person who causes the entry of the vehicle into the local area for use or sale especially deemed to be the importer who is liable to pay the tax. In other words merely because an owner of the vehicle satisfied the definition as importer in the context of section 3 of the Act the "word" importer need not necessarily be the owner and in the context the importer has to be considered to be the person who is responsible or who causes the entry of the motor vehicle into any local area for use or sale. It was the lessee of the petitioner, viz., M/s. VPR Mining Infrastructure Private Limited who had brought the dumpers in question into the local area situated within the State for use and utilization. Applying section 3(3) of the Act to the facts of the case though the petitioner being the owner of the dumpers may satisfy the definition of "importer" yet for the purpose of section 3(3) of the Act, the liability to pay tax arises on the entry of the dumpers into the State and the liability gets fastened on the person who brings the same for use or sale into the State. In this case, the customer of the petitioner, M/s. VPR Mining Infrastructure Private Limited, was also satisfied the definition of "importer" inasmuch as the customer is the one which having taken the delivery of the dumpers in Chennai has caused the vehicles to movie to the local area of the State for the purpose of use in its works and thus became liable to pay the tax. Decided in favour of assessee.
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