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M/s Shri Ram And Sons Versus The Commissioner, Trade Tax

2016 (7) TMI 587 - ALLAHABAD HIGH COURT

Nature of transaction - in the court of Import of goods or inter-state sale - The Goods,a consignment of beetle nuts, were brought against Form 31 - Held that:- What is of significance is that the M/S. Rumpa Impex did not claim any exemption under Section 6(2). The purchase which was effected by the revisionist was tax paid. These facts were duly disclosed by it in its initial reply dated 29 November 2003 itself. If, M/S. Rumpa Impex had not claimed any exemption from tax by virtue of the provis .....

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2005 - Dated:- 6-7-2016 - Hon'ble Yashwant Varma, J. For the Applicant : Alok Kumar For the Opposite Party : C.S.C. ORDER Heard learned counsel for the revisionist and the learned Standing Counsel. Admittedly, the revisionist which is a proprietorship firm is duly registered under the U.P. Trade Tax Act, 1948. It is engaged in the purchase and sale of Beetle Nuts and Kirana. Insofar as the present revision is concerned, Sri Alok Kumar, learned coun .....

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ionist, it was its categorical case that the beetle nuts which had been imported by M/S. Rumpa Impex, Kanpur from Bangladesh had been duly brought under the cover of Form 31 and after paying tax payable thereon. It was stated that M/S. Rumpa Impex, Kanpur had not claimed any exemption and had in fact recovered the tax payable on the said sale from the revisionist. Surprisingly, the assessing authority as well as the Tribunal having proceeded to consider this particular transaction as an inter St .....

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ommerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods-to a registered dealer, if the goods are of the description referred to in sub-section (3) of Section 8, shall be exempt from tax under this Act; Provided that no such subsequent sale sh .....

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quent sale is made to a registered dealer, a declaration referred to in of sub-section(4) of section 8; Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the proceeding proviso in respect of a subsequent sale of goods if,- (a) the sale or purchase of such goods is, under the Sales Tax law of the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than [t .....

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.................................. (4)........................................................................................." As is evident from a reading of the said provision, where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another, a right is conferred upon the dealer to claim an exemption from tax under the 1956 Act. This however, it is contended by the learned counsel fo .....

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