TMI Blog2008 (5) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... cent. State Beverage Corporation Limited used to purchase Indian-made foreign liquor from manufacturers. It thereupon used to sell the same to, amongst others, the petitioner. For the purchase made by it, it was required to pay tax at the rate of 41 per cent of the value of the goods purchased by it to the manufacturers. While selling the same to the petitioner it used to add its profit to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the sale effected by it to the petitioner on and from November 15, 2006. It is the contention of the State Beverage Corporation Limited that it has paid the differential amount of tax to the Sales Tax Department. The liability, if any, of the State Beverage Corporation Limited on account of sales tax was to the manufacturer and not to the Sales Tax Department. Be that as it may, on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person obliged to supply such form is contending. We, therefore, allow the writ petition by directing the State Beverage Corporation Limited to furnish to the petitioner form D-III in relation to the sales effected by it to the petitioner on and from November 15, 2006 without insisting on payment of the differential tax, as mentioned above. The writ petition is thus disposed of. It goes wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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