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M/s Jai Maa Shakti Timber Merchant Versus The Commissioner, Commercial Tax

2016 (8) TMI 175 - ALLAHABAD HIGH COURT

Levy of purchase tax - inter state purchase of goods - validity of order - Held that:- Significantly, the Tribunal while dealing with this issue records that the purchases effected by the revisionist was liable to be characterized as an inter-State sale. Despite recording the above, it has held the revisionist liable to pay tax under Section 3-AAAA of the Act. As rightly submitted by the learned counsel for the revisionist in terms of the plain and express language of sub clause (iii) to the Pro .....

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this revision shall stand allowed - Decided in favor of assessee. - Sales/Trade Tax Revision No. - 330 of 2011 - Dated:- 28-7-2016 - Hon'ble Yashwant Varma, J. For the Applicant : Nikhil Agrawal For the Opposite Party : C.S.C. ORDER Heard the learned counsel for the revisionist and the learned standing counsel. The primary issue which falls for consideration before this Court is whether the Commercial Tax Tribunal was justified in holding the revisionist liable to tax under Section 3-AAAA o .....

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by the assessing authority. It was submitted before this Court that on the findings as recorded by the assessing authority as well as those which have been come to be recorded by the Tribunal, the assessee could not be held liable to pay purchase tax under Section 3-AAAA. Sri Nikhil Agarwal has taken the Court through the relevant provisions of the 1948 Act to submit that a farmer who sells timber is not liable to be treated as a dealer. He accordingly submits that no purchase tax was liable to .....

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o-operative society or other society, club firm Hindu undivided family or other association of persons which carries on such business; (ii) a factor, broke, arhti, commission agent, del credere agent, or any other mercantile agent, by whatever name called and whether of the same description as hereinbefore mentioned or not who carries on the business of buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not; (iii) an auctioneer who carries on the bu .....

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f a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as - (A) a mercantile agent as defined in the Sale of Goods Act, 1930, or (B) an agent for handling of goods or documents of title relating to goods; or (C) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment; (vi) a firm or a company or other body corporate, the principal office or head quarter .....

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ss of transfer of property to goods (whether as goods or in some other form) involved in the execution of a works contract; (viii) every person who carries on business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration." (emphasis supplied) Similarly it would be apposite to extract Section 3-AAAA of the 1948 Act which is in the following terms:- "3-AAAA. Liability to tax on purchas .....

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ble by such person, shall be liable to pay tax on the purchase price of such goods at the same rate at which tax is payable on the sale of such goods: Provided that no tax shall be leviable on the purchase price of such goods in the circumstances mentioned in clause (a) and (b), if - (i) such goods purchased from a registered dealer have already been subjected to tax or may be subjected to tax under this Act; (ii) tax has already been paid in respect of such goods purchased from any person other .....

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tanned leather after dressing or tanning raw hides and skins purchased as aforesaid, or (iii) rice during the period commencing on September 2, 1976 and ending with April 30, 1977 after bulling paddy purchased as aforesaid, shall be deemed to be in the same form and condition." (emphasis supplied) Insofar as the first part of the submission of Sri Agarwal is concerned, it is apparent that a farmer is a person who sells agricultural or horticultural produce grown by himself or grown on any .....

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rice of such goods at the rates applicable. The Proviso and more particularly clause (iii) thereof however exempts the purchasing dealer from payment of tax if he is able to show that the goods have been resold within the State or in the course of inter-State trade or commerce or exported out of the territory of India in the same form and condition in which he had purchased them. Significantly, the Tribunal while dealing with this issue records that the purchases effected by the revisionist was .....

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