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2016 (4) TMI 785 - HC - VAT and Sales TaxTax liability - Section 16 of the Bihar Finance Act, 1981 - Ex-parte order passed - Sale of confiscated goods imported in contravention of Customs laws - Petitioner neither filed return nor produced books of accounts as required under Section 16(1) and 17(2) ibid in spite of notice - Held that:- in view of various Hon'ble Supreme Court judgments, the petitioner is a dealer within the meaning of Section 2(e) of the Bihar Finance Act, 1981 read with IInd Explanation and, thus, it is exigible to the sales tax. Whether the petitioner is liable to penalty or interest on account of non-filing of return etc. needs to be re-decided by the Assessing Authority keeping in view the fact that the petitioner is Custom Department of the Government of India and there could be ambiguity in understanding the provisions of the Bihar Finance Act, 1981. Therefore, the tax is levied and matter remitted for determining question of penalty and interest. - Petition disposed of
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