TMI Blog2012 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... is not entitled to give such declaration, the seller cannot be expected to get the certificate or the eligibility investigated. In fact section 21 of the 1994 Act itself casts liability upon the purchasing dealer. The impugned orders were not correct in imposing liability upon the petitioner, who has sold goods without charging tax on the account of the declaration furnished by the Maihar Cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of tax under the Madhya Pradesh Commercial Tax Act, 1994, which is successor Act of the Madhya Pradesh General Sales Tax Act, 1958. Under the notification dated February 19, 1991 issued under section 12 of the Madhya Pradesh General Sales Tax Act, 1958 and which continues under the 1994 Act, the State Government was empowered to exempt and actually exempted certain registered dealers f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority of India, did not charge tax from the purchasing dealer, i.e., Maihar Cement. By the impugned order, the liability has been cast upon the petitioner for not charging tax from the purchasing dealer on the ground that Maihar Cement, i.e., the purchasing dealer was not eligible to issue the declaration, or has violated conditions of the declaration. On practical thinking, unless there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... void mischief, the purchasing dealers should be required, by an amendment, to obtain endorsement from their assessing officers on declaration forms containing the name, registration number and eligibility number and duration/ exemption limit. The details of goods can be filled at the appropriate time by the purchasing dealers on the forms bearing such endorsement. - - TaxTMI - TMITax - CST, V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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