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VAT and Sales Tax - Case Laws
Showing 61 to 62 of 62 Records
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2011 (1) TMI 666 - SUPREME COURT
Tax liability of dealer - Purchase tax on paddy - Section 15-A in the Haryana General Sales Tax Act, 1973 - Exemption under Section 9(1)(b) - Purchase tax under Sections 6 and 15-A - that Section 9 ceased to exist in the statute book from the date of promulgation of the ordinance i.e. 15th October, 1990; particularly, when there was nothing in the Act No. 4 of 1991 rendering the provisions of the ordinance otiose during the period from 15th October, 1990 to 15th April, 1991 - Therefore, it follows that the benefit of the exemption contained in Section 9(1)(b) of the Act was available to the dealer only upto 15th October, 1990; and not till 1st April, 1991 - the appeal is partly allowed to the extent that the dealer will not be liable to pay purchase tax on the purchase of paddy made by them upto 15th October, 1990, i.e. till the date of promulgation of Ordinance No.2 of 1990.
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2011 (1) TMI 376 - SUPREME COURT
Refund Claim - Sale Tax - The appellant claim for refund of tax collected from them by the seller at the time of purchase of tea - The said claim was rejected by the Assessing authority and it was held that they cannot claim for refund under Section 44 of the KGST Act since they have not paid the tax to the Department but it was the sellers who have paid the tax and therefore under the provisions of Section 44 of the KGST Act, the refund that could be made is to the dealer only and the assessee being not a dealer no such refund could be made to the appellant/assessee - State cannot retain the tax which is overpaid, but at the same time such overpaid tax cannot be paid to the assessee/appellant here - on the basis of the mandate of the provisions of the State Act, the decision does not call for any interference at our end - Hence, refund is not permissible.
Export - Exemption u/s 5(3) of the Central Sales Tax Act, 1956 - Central Sales Tax - The appellants are exporters of tea - The appellants purchased tea from the tea planters directly in open auction and thereafter exported the same - There is no agreement available on record to indicate that the aforesaid purchase was made for the purpose of export - At the time of auction sale when the appellant purchased the tea from the dealer, there is nothing on record to show that a definite stand was taken by the purchaser that the aforesaid purchase of tea is for the purpose of occasioning an export for which an agreement has been entered into -Since, no such claim was made at that stage, so therefore sales tax was realised which was paid to the government by the dealer - It is a clear finding recorded by the assessing authority himself that the export documents were verified by him with the accounts from which it is indicated that the entire exports were effected pursuant to the prior contract or prior orders of the foreign buyers and that the export sales are supported by bills of lading, export invoices and such other valid documents - Hence, the assessing Authority clearly held that the claim for exemption was genuine and the same has to be allowed in full.
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