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2016 (6) TMI 63 - HC - VAT and Sales TaxSeeking quashing of Assistant Commissioner's order under Section 31 of the Bihar Value Added Tax Act, 2005 - Imposition of penalty - Petitioner is not making any direct sale in the State of Bihar, rather imported certain spares and supplied the same free of cost under warranty scheme - entire Entry Tax already paid. Held that:- that levy of penalty is a serious matter, that too in a case where the petitioner has paid entry tax on the entire value of the goods which have been brought in by the petitioner and, in any case, if the said import of goods was ultimately treated as a sale then the set off would have had to be granted, but the same was not claimed by the petitioner simply because it was not sale and the petitioner as per its case merely supplied the goods free of cost under the warranty scheme and therefore had not made claim for the set off of the Entry Tax. Therefore, the order passed by Assistant Commissioner is quashed and the matter is remanded to the respondent no.2, Assistant Commissioner, Commercial Taxes, South Circle to pass an order in accordance with law after giving proper opportunity to the petitioner to be heard in the matter. - Writ Application disposed of
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