GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 587 - ALLAHABAD HIGH COURT

2016 (7) TMI 587 - ALLAHABAD HIGH COURT - TMI - 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 claime .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssessee - Sales/Trade Tax Revision No. - 225 of 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 rev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Rumpa Impex, Kanpur. In the reply of the revisionist, 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 con .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ny goods in the course of inter-State trade or commerce 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;

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ribed authority; and (b) If the subsequent 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 t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

:p> (3)........................................................................... (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 ho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version