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2017 (4) TMI 933 - GAUHATI HIGH COURT

2017 (4) TMI 933 - GAUHATI HIGH COURT - TMI - Concessional rate of tax - cement - taxable at 4% or 12.5%? - concessional rate denied on the ground that it was not a registered dealer in the item ‘cement’ - whether the petitioner can escape tax liability on account of fraud committed by the purchasing dealer i.e. M/S Meghrudra Enterprises? - Held that: - selling dealer like petitioner is required to satisfy itself that the purchasing dealer was a registered dealer and the goods purchased were act .....

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Baruah, Mr. Z Islam, Mr. P Das and Mr. SP Sarma, learned counsel for the review petitioner Mr.D Saikia, learned Senior Additional Advocate General, Assam for the respondents ORDER ( Ajit Singh, CJ ) This revision petition is directed against order dated 5.6.2014 passed by the Assam Board of Revenue, Guwahati, whereby it has dismissed petitioner s appeal (Case No.58 STA/11) confirming the orders as passed by the Deputy Commissioner of Taxes and Assessing Officer. 2. The petitioner is a partnershi .....

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n the item cement . The petitioner then submitted a photocopy of the application dated 1.8.2006 purported to be made by M/s. Meghrudra Enterprises to the Sales Tax Department for inclusion of cement in its registration certificate as well as photocopy of its amended registration certificate, wherein by an amendment dated 8.9.2006, item cement was shown to have been included in the registration certificate. But, the Assessing Officer was not convinced and he rejected petitioner s claim of concess .....

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whether M/s Meghrudra Enterprises was registered for the item cement or not. He, therefore, sought confirmation from the Commissioner of Taxes, Meghalaya and in response, Taxation Department of the State of Meghalaya certified that M/S Meghrudra Enterprises was not eligible to deal in cement item and it had fraudulently included cement as one of the items in the amended registration certificate which was fake. 4. In the case at hand, the sole question which calls for our consideration is whethe .....

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urden is ultimately passed on the consumers of goods because it enters into the price paid by them. Parliament with a view to reduce the burden on the consumer arising out of multiple taxation has provided in respect of sales of declared goods which have special importance in inter-State trade or commerce, and other classes of goods which are purchased at an intermediate stage in the stream of trade or commerce, prescribed low rates of taxation, when transactions take place in the course of inte .....

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he selling dealer is under no further obligation to see to the application of the goods for the purpose for which it was represented that the goods were intended to be used. If the purchasing dealer misapplies the goods he incurs a penalty under Section 10. That penalty is incurred by the purchasing dealer and cannot be visited upon the selling dealer. The selling dealer is under the Act authorised to collect from the purchasing dealer the amount payable by him as tax on the transaction, and he .....

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