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2016 (8) TMI 297 - GUJARAT HIGH COURT

2016 (8) TMI 297 - GUJARAT HIGH COURT - TMI - Levy of purchase tax - ground nut oil cake - Tax paid under section 15B of the Gujrat Sales Tax Act,1969 demand of tax under section 19A of the Gujrat Sales Tax Act,1969 - Applicability of section 19A for the specified period Held that: - 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 u .....

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Tribunal has referred following question of law for our consideration under Section 69 of the Gujarat Sales Tax Act, 1969. Whether in the facts and in the 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, .....

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cants of these group of applications are liable to pay interest under sub-section 4A of Section 47 of the Gujarat Sales Tax Act in respect of assessment for the period 1990-91 and 1992-93 under the Gujarat Sales Tax Act, 1969 as well as under the Central Sales Tax Act, 1956, when refund arising under the Gujarat Sales Tax Act assessment was adjustable under the Central Sales Tax assessment. 3. In some of the References, nobody is appearing inspite of service of notice of this Court. 4. Since the .....

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e their activity amounted to manufacture, on purchase of raw materials, processing materials and consumable stores, the assessees became liable to pay purchase tax u/s. 15B of the Act. That oil cakes purchased by the assessees being raw materials, tax under Section 15 B becomes liable on the purchase of said oil cakes and the assessees have paid purchase tax under Section 15 B of the Act on purchase of oil cake. 4.2 It is the case of the assessees that the Assessing authority has levied purchase .....

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able on the sale or purchase made by the assessees. That since the assessees were not satisfied by the assessment orders, they preferred appeals before the Tribunal. The Tribunal dismissed such appeals, against which reference applications were preferred by the assessees requesting the Tribunal to make reference to the Honourable High Court for a decision since an issue of law is arising in the matters. Such applications are allowed and the Tribunal has made reference with regard to the aforesai .....

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ent case. Said provision reads as under:- 19 LEVY OF SALES TAX OR PURCHASE TAX ON OIL CAKES. [19A (1) There shall be levied a sales tax or purchase tax on the turnover of sales or, as the case may be, turnover of purchases of oil cakes sold or purchased by a dealer liable to pay tax under this Act, at the rate of [five paise in a rupee], but after deducting from such turnover, (i) where such turnover relates to sales of oil cakes, sales or resales of oil cakes to a registered dealer, upon such d .....

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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 commission agent any taxable goods (not being declared goods) and uses them as raw or processing materials or consumable st .....

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nufacture of goods are bullion or specie, the rate of purchase tax on the turnover of purchases of such raw materials shall not exceeded the aggregate of the rates of sale tax and general sales tax leviable on bullion or specie under [entry 15 in Part A of Schedule II]. 5.2 In view of above provisions, it is prayed to allow these reference by answering the questions in favour of the assessees. 6. On the other hand, Mr.Hardik Vora, learned AGP appearing for the respondent submitted that both thes .....

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