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2016 (8) TMI 175 - HC - VAT and Sales TaxLevy of purchase tax - inter state purchase of goods - validity of order - Held that:- Significantly, the Tribunal while dealing with this issue records that the purchases effected by the revisionist was liable to be characterized as an inter-State sale. Despite recording the above, it has held the revisionist liable to pay tax under Section 3-AAAA of the Act. As rightly submitted by the learned counsel for the revisionist in terms of the plain and express language of sub clause (iii) to the Proviso to Section 3-AAAA, the purchasing dealer is exempted from payment of tax if he resells such goods within the State or in the course of inter-State trade or commerce or exports them out of the territory of India. Surely therefore even if the finding of the Tribunal of the purchases being inter-State sale is accepted then also the revisionist was not liable to pay tax under Section 3-AAAA. The liability therefore thrust upon the revisionist on this score cannot be sustained. Accordingly this revision shall stand allowed - Decided in favor of assessee.
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