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2020 (1) TMI 579 - HC - VAT and Sales TaxConcessional rate of tax - business of petroleum products - sale to power generating undertakings in the joint sector - sale of furnace oil, lubricant etc. as industrial raw material/component parts sold to industrial units for use in production. Sale to power generating undertakings in the joint sector - HELD THAT:- It was held by the Tribunal in T.A.No.9/2012, in respect of the said assessment year that, the assessee fulfilled the requirements of the notification, i.e., SRO 319/2005, which succeeded SRO No.1091/ 1999 and that as such, concessional rate of tax could not be denied to the assessee. The Revenue took up the matter in revision. S.T.Rev.No.1/2014 was dismissed by order dated 18.1.2017 stating that there is no ground warranting interference with the impugned order in revision. Though it appears from the order in S.T.Revision that it was on the concession made by the Senior Government Pleader that the revision was rejected, the rejection of the revision amounts to upholding of the order of the Tribunal. Therefore, the Tribunal was justified in having followed its own decision in T.A.No.9/2012 - it cannot be said that the Appellate Tribunal has erroneously decided or failed to decide any question of law. The challenge on that ground therefore must fail. Sale of furnace oil, lubricant etc. as industrial raw material/component parts sold to industrial units for use in production - Use of goods for which concessional rate is claimed as raw material - HELD THAT:- In the absence of any provision which obliges the purchaser to give any information to the vendor as to the purpose for which the goods are being purchased, it would be for the Revenue to proceed against the purchaser in case they have a contention that the product purchased is not consumed for the production of the end material, but is only used as fuel - If the purchaser misrepresents or subsequently uses the raw material for some other purpose, this Court held that the legislative wrath would fall on the purchasing dealer and that appropriate action would therefore have to follow as against him. In the instant case as well, it is the specific case that the sale was made on the basis of the declaration furnished by the purchasing dealer. In the above view of the matter, the finding by the Tribunal to the effect that the petitioner cannot be held to be disentitled to the concessional rate of tax as claimed by him on the basis of a declaration provided by the purchasing dealer cannot be found to be perverse or an incorrect decision. Petition dismissed.
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