9911796707
TMI Blog2016 (8) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case, the Gujarat Sales Tax Tribunal is right in law in holding that purchase tax u/s. 19A of the Gujarat Sales Tax Act, 1969 is leviable in respect of ground nut oil cake made by the applicants u/s.15B of the Gujarat Sales Tax Act, 1969. 2. So far as Sales Tax Reference Nos.7 to 13 of 2010 and Sales Tax Reference Nos.25, 26 and 27 of 2010 are concerned, following two questions are referred by the Tribunal for the decision of this Court. "(1) Whether in the facts and circumstances of the case, the Gujarat Sales Tax Tribunal is right in holding that the applications of these group of applicants are liable to pay penalty u/s. 45 (6) of the Gujarat Sales Tax Act, 1969 on differential dues at 10%. (2) Whether in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchase of oil cake. 4.2 It is the case of the assessees that the Assessing authority has levied purchase tax under Section 19 A of the Act for the different period, though there is a provision made in sub-section (2) of Section 19A of the Act, that if any tax has been levied or leviable on the sale or purchase of oil cakes under any provision of the Act, no further tax shall be levied under Section 19A of the Act on such sale or purchase. Despite the above position in statute book, Assessing Officer has recorded a finding against the assessees that purchase tax under Section 19A of the Act is leviable on the sale or purchase made by the assessees. That since the assessees were not satisfied by the assessment orders, they preferred appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kes resold by him. (2) Where under any provision of this Act other than this section, any tax has been levied or is leviable on the sale or purchase of oil cakes, no further tax shall be levied under this section on such sale or purchase." 5.1 It is submitted by the learned counsel for the appellants that since the appellants have paid purchase tax under Section 15B of the Act, they are not required to pay tax under Section 19A (1), (ii) of the Act and no tax can be levied under this provision. Section 15B of the Act reads as under:- "15 B. PURCHASE TAX ON RAW OR PROCESSING MATERIALS OR CONSUMABLE STORES USED IN MANUFACTURE OF GOODS. 15B Where a dealer who being liable to pay tax under this Act purchases either directly or through a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. We have heard learned counsel appearing on both sides. We have also considered the relevant provisions of the Act. As per Sub-section (2) of Section 19A, where under any provision of this Act other than this section, any tax has been levied or is leviable on the sale or purchase of oil cakes, no further tax shall be levied under this section on such sale or purchase. From reading this provision, it is clear that not only in the case of tax levied even in the case where any tax is leviable under any provision of this Act, no further tax is required to be taken under this provision on oil cakes. In the present case, tax under Section 15B of the Act is already paid by the assessees, therefore, condition of levy of tax is fulfilled. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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