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2019 (7) TMI 146 - HC - VAT and Sales TaxLevy of purchase tax u/s 28(2) of the Value Added Tax Act - purchases and sales made from unregistered dealers - exparte assessment order - HELD THAT:- The assessee is not an dealer under Section 2(h) of the Act as it is an educational institution and it is another thing to say that certain transactions are not liable to tax because they are ancillary to the main activity of education. Insofar as the Tribunal has only reasoned that the activity of construction of the medical college was ancillary, the same appears to have been reached pre-maturely, without allowing adequate opportunity to consider that claim in the proceedings for assessment. In this regard, it is noted that in view of the fact that the assessment order was wholly ex-parte, the said plea could not considered by the assessing authority. In that view of the matter without making any observation as to the merits of the case, it appears that the Tribunal has erred in allowing the claim made by the assessee on merits. Matter remitted to the Assessing Authority such that the Assessing Authority may complete the assessment within the timelines indicated under the Act - revision disposed off by way of remand.
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