9911796707
TMI Blog2010 (9) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... istered as a dealer under the Tripura Value Added Tax Act, 2004 (in short, "the TVAT Act") and a certificate of registration as a dealer, has been issued, in this regard, by the Superintendent of Taxes, Kailashahar. The certificate of registration, so issued, makes the dealer liable to pay tax on and from January 12, 2009. Before the issuance of the certificate of registration aforementioned, an enquiry had been conducted and the enquiry report, submitted to the Superintendent of Taxes, Kailashahar, stated that during inspection of the brick kiln, no coal had been found kept stocked there and that firing of the green had not yet been started. An agreement was reached, on March 20, 2010 between the Government of Tripura, on the one hand, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued by the respondents/authorities concerned on the ground that the petitioner No. 1, as dealer, had not paid the remaining instalments in terms of the agreement, which the manufacturers of bricks, had reached with the State Government. This apart, the respondents have also, vide their letter, dated October 23, 2009 asked the petitioner to pay Rs. 5,68,578 as tax and have issued, in this regard, a demand notice on March 5, 2010. Aggrieved by the refusal to issue permit in form XXVI and also aggrieved by the fact that the petitioner was being made liable to pay a sum of Rs. 5,68,575 as tax, though the petitioner, according to what the petitioner contends, is not liable at all to pay any such tax, the petitioner has impugned the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not exceed rupees ten lakhs, subject to such conditions and restriction as may be prescribed shall, pay in lieu of the tax as specified under section 5, a tax at such percentage of the entire taxable turnover of such sales and purchases as the Government may, by order, notify, subject to the condition that no input-tax credit shall be available to such dealers and no tax invoice shall be issued by such dealers: Provided that payment of tax under this section shall not apply to a registered dealer who imports goods from outside the State or manufactures or processes goods within the State for the purpose of carrying out his business. Provided further that a registered dealer may, by exercising option in the prescribed manner, elect to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods have to be bought or sold or supplied or distributed by a dealer. If a dealer has not, as in the present case, bought coal at all inside the State of Tripura or has not supplied or distributed coal, question of "turnover" does not arise. Without the "turnover", as defined in section 2(35), being ascertained, question of composition and/or realization of tax does not arise, for, "taxable turnover" as defined in section 2(32), means the "turnover" on which a dealer becomes liable to pay tax. Thus, section 15 cannot apply to a dealer if he has no tax liability. In fact, even section 15 mentions that section 15 applies to those registered dealers, whose gross turnover of sales does not exceed rupees ten lakhs meaning thereby that the dea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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