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2016 (7) TMI 587 - HC - VAT and Sales TaxNature of transaction - in the court of Import of goods or inter-state sale - The Goods,a consignment of beetle nuts, were brought against Form 31 - Held that:- What is of significance is that the M/S. Rumpa Impex did not claim any exemption under Section 6(2). The purchase which was effected by the revisionist was tax paid. These facts were duly disclosed by it in its initial reply dated 29 November 2003 itself. If, M/S. Rumpa Impex had not claimed any exemption from tax by virtue of the provisions of Section 6(2) of the 1956 Act and the revisionist had in fact purchased the goods after paying the tax, no additional liability could have been foisted upon the revisionist. In view of the above, this Court is of the opinion that the Tribunal as well as the assessing authority have clearly erred in proceeding on the basis that the sale was one which would stand covered within the ambit of Section 6(2) of the 1956 Act. - Decided in favor of assessee
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