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Dell India Pvt. Ltd. (Now Known As Dell International Services India Ltd.) Versus The State of Bihar, Asstt. Commissioner of Commercial taxes, South Circle, Patna.

2016 (6) TMI 63 - PATNA HIGH COURT

Seeking quashing of Assistant Commissioner's order under Section 31 of the Bihar Value Added Tax Act, 2005 - Imposition of penalty - Petitioner is not making any direct sale in the State of Bihar, rather imported certain spares and supplied the same free of cost under warranty scheme - entire Entry Tax already paid.

Held that:- that levy of penalty is a serious matter, that too in a case where the petitioner has paid entry tax on the entire value of the goods which have been brought i .....

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no.2, Assistant Commissioner, Commercial Taxes, South Circle to pass an order in accordance with law after giving proper opportunity to the petitioner to be heard in the matter. - Writ Application disposed of - Civil Writ Jurisdiction Case No. 5353 of 2016 - Dated:- 1-4-2016 - Ramesh Kumar Datta And Sudhir Singh, JJ. For the Petitioner : Mr. D.V.Pathy Mrs. Manju Jha For the Respondent : Mr. Vikash Kumar, AC to PAAG JUDGMENT ( Per: Honourable Mr. Justice Ramesh Kumar Datta ) Heard learned counse .....

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ocess it imports certain spares and those spares are used to replace free of cost any part required for fulfilling the warranty obligations. It is the further stand of the petitioner that on entire import of ₹ 6 crores and odd, it has already paid Entry Tax for which Entry Tax Return has been filed on the same day as the VAT return as required under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993. Both in the Entry Tax return and the VAT retu .....

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petitioner appeared on 15.02.2016 before the Assessing Officer and prayed for a month s time so that necessary papers could be produced along with the Accounts Officer of the company, which is located in Bangalore, who could not immediately come due to internal audit going on at that place. However, only a week s time was given and thereafter it is the stand of the Department that a notice was sent by e-mail to the petitioner fixing 27.02.2016 but on the said date the petitioner did not appear. .....

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