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TMI Blog2008 (3) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... tnership firm and a registered dealer engaged in the business of purchase and sale of coal. The Assistant Commissioner initiated proceedings of reassessment against the petitioner under section 14 of the Entry Tax Act, 1976 (for short, "the Act"). In the said proceedings it was held that during the period of April 1, 1995 to March 31, 1996 the petitioner purchased goods from M/s. Rewa Fuels Pvt. Ltd., Rewa and M/s. Pawan Wires Pvt. Ltd., Panna and did not pay the entry tax on the purchases made by it while effecting the entry of the aforesaid goods. Accordingly, the petitioner was held liable to pay the entry tax to the tune of Rs. 4,07,712. Feeling aggrieved, the petitioner filed a revision before the Additional Commissioner contending t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In support the petitioner has placed reliance on the Full Bench judgment of this court passed in the case of Mohansingh & Sons v. Commissioner of Sales Tax, M.P. [2004] 4 STJ 330 in which it has been held in paragraphs 15 and 16 as under: "15. Whenever goods are sought to be moved from one local area to another, prima facie entry tax is liable to be paid by registered dealer who causes the entry. If he seeks exemption from deduction, it is for him to show that the taxable event had not occurred or that the goods had already moved from one local area into another and thereby enabling an inference that taxable event had occurred with liability in another registered dealer to pay tax. That burden can be discharged by the purchasing registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents is that the seller of the goods did not pay the entry tax as it was enjoying the benefit of exemption from payment of entry tax. In the circumstances, the petitioner cannot be absolved from its liability to pay the entry tax. According to the respondents, since there was a seal "entry-tax exempted goods" the non-affixure of seal as required under rule 7 of the Rules would not absolve the petitioner from payment of entry tax. Having heard the learned counsel for the parties and after going through the bills of the alleged transaction, I am of the view that the contention of the petitioner deserves to be accepted. On a perusal of the bills, I find that though there is seal on it, the same is not in conformity with the seal required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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