Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Jai Kumar Shyam Sukha Versus The State of Assam & 2 Others

2017 (5) TMI 855 - GAUHATI HIGH COURT

Liability of tax - Assessment Year 2009-2010 - business of ‘supari’ - stock transfer - levy of tax u/s 12 of the Act on the purchase value of ‘supari’ dispatched outside the State of Assam - petitioner claim that since the tax on ‘supari’ was leviable u/s 10 of the Act on its sale price, the petitioner was not liable to pay tax u/s 12 of the Act - Held that: - u/s 10 tax is leviable on ‘supari’ and u/s 12 tax can be levied only when the purchase is made from any person in the circumstances, in w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cided in favor of assessee. - Revision Petition No. 20 of 2014 - Dated:- 11-5-2017 - Ajit Singh And Manojit Bhuyan, JJ. For the Petitioner : Dr. A.K.Saraf, learned senior counsel, assisted by Mr. A Goel, Mr. K Choudhdury, Mr.P Baruah and Mr. Z Islam, learned counsel For the Respondents : Mr.D Saikia, learned Advocate General (In-charge), Assam JUDGMENT ( Ajit Singh, C.J. ) This revision is directed against the judgment dated 19.5.2014 passed by the Assam Board of Revenue, Guwahati whereby it has .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

year, the petitioner purchased supari from various local dealers within the State of Assam which was subsequently dispatched outside the State of Assam by way of stock transfer. The petitioner on such stock transfer of supari did not pay any tax on the gross turnover of purchase under Section 12 of the Act because on the sale price of supari , tax was leviable under Section 10 of the Act. The petitioner submitted its return of turnover before Respondent No.2 as required under law. However, Resp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for the entire period it remained stayed during the pendency of appeal. It is in this background, the petitioner has preferred the present revision petition. 5. The learned senior counsel for the petitioner has argued that the authorities below have completely misread the provisions of Section 12 of the Act in levying tax on the purchase value of supari dispatched outside the State of Assam. According to the learned senior counsel since the tax on supari was leviable under Section 10 of the Act .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

defended the orders of assessment passed by the respondents against the petitioner. The learned Advocate General has also cited decisions of the Supreme Court in State of Tamil Nadu v. M.K.Kandaswami (1975) 4 SCC 745 and Hotel Balaji v. State of A.P., 1993 supp(4) SCC 536 and one decision of this High Court in Pawan Industries v. State of Assam (2013) 58 VST 281 (Gauhati). 6. Relevant extracts of Sections 10 and 12 of the Act read as under:- 10. Levy of tax on sales - (1) Every dealer, who is li .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd Exceptions 1 2 3 7. Arecanut powder, supari and betel nuts for conversion into supari. * * * 12. Levy of tax on purchases.- Every dealer who in the course of his business purchases any taxable goods from any person, in the circumstances in which no tax under section 10 is leviable on the sale price of such goods shall be liable to pay tax on the gross turnover of purchase of such goods, if after such purchase the goods are,- (i) Used or disposed of in any manner other than by way of sale in t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

India, And such tax shall be levied at the same rate at which tax under Section 10 would have been levied on the sale of such goods within the State on the date of such purchase. 7. A conjoint reading of the above quoted Sections 10 and 12 of the Act makes it clear that under Section 10 tax is leviable on supari and under Section 12 tax can be levied only when the purchase is made from any person in the circumstances, in which, no tax under Section 10 is leviable on the sale price on such taxab .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version