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2014 (5) TMI 30 - RAJASTHAN HIGH COURTProcurement of goods in the course of export against Form-H - Purchase from unregistered dealers - Exemption from payment of purchase tax – Whether the assessee was entitled to exemption under the Notifications as held by the DC (A) u/s 3 or u/s 5(3) of the CST Act – Held that:- The assessee was entitled to benefit of Notification S.O.181 dated 07.03.1994 as amended by S.O.430 dated 27.03.1995, whereby, purchase of all goods made upto 31.03.1995 by a registered dealer liable to pay tax under Section 5A of the Act was exempted from tax - Since sale made by the assessee was in the course of inter-State trade or commerce u/s 3 of the CST Act, the assessee in terms of the Notification was entitled to exemption from payment of purchase tax u/s 5A of the Act - The reason given by the Board cannot be upheld, the reasoning given by the DC (A) is justified and the revision petition dismissed - Decided in favour of assessee.
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