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2017 (5) TMI 855 - HC - VAT and Sales TaxLiability of tax - Assessment Year 2009-2010 - business of ‘supari’ - stock transfer - levy of tax u/s 12 of the Act on the purchase value of ‘supari’ dispatched outside the State of Assam - petitioner claim that since the tax on ‘supari’ was leviable u/s 10 of the Act on its sale price, the petitioner was not liable to pay tax u/s 12 of the Act - Held that: - u/s 10 tax is leviable on ‘supari’ and u/s 12 tax can be levied only when the purchase is made from any person in the circumstances, in which, no tax u/s 10 is leviable on the sale price on such taxable goods - Admittedly, when the petitioner purchased ‘supari’, tax under Section 10 was leviable on its sale price. Therefore, the pre-condition for the applicability of Section 12 was wholly absent in the case at hand. Merely because the Department for some reason could not collect tax on the sale of ‘supari’ u/s 10 would not mean absence of ‘levy’ or ‘liability’ conferring right to levy tax u/s 12. Revision allowed - decided in favor of assessee.
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