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2017 (4) TMI 933 - HC - VAT and Sales TaxConcessional rate of tax - cement - taxable at 4% or 12.5%? - concessional rate denied on the ground that it was not a registered dealer in the item ‘cement’ - whether the petitioner can escape tax liability on account of fraud committed by the purchasing dealer i.e. M/S Meghrudra Enterprises? - Held that: - selling dealer like petitioner is required to satisfy itself that the purchasing dealer was a registered dealer and the goods purchased were actually specified in the latter’s registration certificate - the petitioner is relying upon a fake document of registration and he was also aware that ‘cement’ was never specified in the registration certificate of M/s Meghrudra Enterprises. This being the situation, petitioner is not entitled for any tax benefit at the cost of State exchequer - petition dismissed - decided against petitioner.
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