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TMI Blog2016 (3) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... at this case is squarely covered by the judgment of this court rendered in Sri Swapan kumar Saha vs. The State of Tripura in WP(C) 108 of 2010 and connected matters decided on 21st July, 2014 wherein the question was with regard to imposition of tax on stone chips imported into Tripura from Bangladesh. In the said case, we have framed two questions: (i) whether the stone chips are exigible to tax under the TVAT Act; (ii) whether the petitioner is a dealer and liable to file returns in respect of the import of stone chips from Bangladesh; 3. This Court in the said judgment held as follows: " ........................................ 5. The Revenue relies upon Entry No.67 of Schedule II(b) of the TVAT Act which reads as follows: "67. Fl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een placed under Schedule-III which deals with exempted goods. When there is a special schedule dealing with goods which are exempted from tax we cannot by implication hold that the goods are exempted from tax especially when there is a residuary entry which says that items not mentioned anywhere else in the schedule will be taxable as being items falling within Schedule II(b). Therefore, we need not go into the detailed discussion on this aspect. 7. However, the next argument of Sri Somik Deb is that the notices themselves are improper and the assessment is without jurisdiction, because the assessment has been made and the notices issued only on the import of goods into India. He submits that it is beyond the competence of the State legis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of the import of the goods into or export of the goods out of the territory of India." This clearly shows that sales of goods which take place in the course of the import of the goods into or export of the goods out of the territory of India are not sales within the meaning of the TVAT Act. If they are not sales then no notice or assessment can be made in regard thereto. 9. Sri Somik Deb has also drawn our attention to Section 41(1) of the TVAT Act which reads as follows: "41. Purchase or Sales not liable to tax: (1) Notwithstanding anything contained in this Act, a Value Added Tax shall not be imposed under this Act - (i) where such sale or purchase takes p lace in the course of interstate trade and commerce; or (ii) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he TVAT Act. Therefore, both the assessment orders and the notices are quashed. Though we have quashed the assessment orders and the notices, it is for the Department to find out what the petitioner did with the goods. If he had sold the goods within the State of Tripura then he may be liable to pay tax on the subsequent sale which took place within the State of Tripura. Therefore, though we have quashed the assessment orders we leave it open to the Department to take further action strictly in accordance with the provisions of the TVAT Act. ........................................................................". 4. It is not dispute by the parties that the issued involved in this case are identical to the issues involved in the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X
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