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2015 (12) TMI 1249 - DELHI HIGH COURT

2015 (12) TMI 1249 - DELHI HIGH COURT - TMI - Denial of exemption claim - Whether in view of the judgment of this Court in Anand Decor v. Commissioner of Trade & Taxes, [2014 (12) TMI 1024 - DELHI HIGH COURT], the sale price received by the Appellant on sale of used motor vehicles could not be included in the turnover as it was exempt from tax under Section 6(3) of the DVAT Act, 2004 - Held that:- counsel for the Respondent, informs the Court that the Respondent has challenged the decision of th .....

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th law against the Appellant in the event that the judgment of this Court in Anand Decor (supra) is reversed by the Supreme Court. - Court does not have to speculate what the outcome of the Respondent's SLP in the Supreme Court might be, as far as this Court is concerned, its judgment in Anand Decor (supra) would cover the case of the Appellant as well - Impugned order is set aside - Decided in favour of assessee. - VAT Appeal No. 3/2015 & CM No. 24911/2015 - Dated:- 8-12-2015 - S. Muralidhar An .....

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following question of law is framed for consideration: "Whether in view of the judgment of this Court in Anand Decor v. Commissioner of Trade & Taxes, decided on 23rd December 2014, the sale price received by the Appellant on sale of used motor vehicles could not be included in the turnover as it was exempt from tax under Section 6(3) of the DVAT Act, 2004?" 3. The facts in brief are that the Appellant is a registered dealer under the DVAT Act, engaged in the manufacturing and tra .....

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orresponding tax @12.5% with interest. Accordingly, the VATO directed the Appellant to pay a sum of ₹ 6,50,553 and furnish the proof of such payment on or before 4th January 2010. A separate order imposing a penalty of ₹ 6,22,263 under Section 33 of the Act for the tax period 2006-07 was passed by the VATO on 3rd December 2009. 4. The Appellant filed an objection before the Objection Hearing Authority ('OHA') with a plea that since its essential activity was not sale of vehic .....

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plication. 6. The Appellant then went before the Tribunal both against the order dated 14th May 2010 as well as the review order dated 20th May 2011 passed by the OHA along with an application for condonation of delay. 7. A common judgment was passed by the Tribunal in the appeal of the Appellant as well as in certain other appeals on 16th June 2014, holding that sale of vehicles purchased out of the funds of a company on which depreciation has been claimed was covered under the definition of sa .....

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iciency of tax. On 15th October 2014 the Tribunal disposed of the said review application and remanded the matter back to the VATO for examining the records pertaining to the sale of the vehicles and then assess the tax and penalty. 9. Meanwhile, the other Appellants whose appeals were dismissed by the Tribunal on 16th June 2014 filed appeals before this Court. By judgment dated 23rd December 2014 in ST APPL No.35 of 2014 (Anand Decor v. Commissioner of Trade & Taxes), this Court set aside t .....

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