TMI Blog2015 (3) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... ve not effected any inter-state purchases. All the purchases have been effect from local registered dealers upon sufferance of tax. They have also enclosed the purchase list with invoice copies for 2009-10. Thus, the petitioner has not purchased the goods from other States and there is no need to file separate application under Section 6 of the Act. Admittedly, the respondent has accepted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the petitioner had effected purchases from other States and proposed to disallow the benefit of payment of taxes at compounded rates under Section 6(1) of the Act on the ground that the petitioner had effected interstate purchases during the assessment year 2009-10. Petitioner filed its objections on 12.11.2014. By an order dated, 09.02.2015, respondent though accepted the contention of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchases have been effect from local registered dealers upon sufferance of tax. They have also enclosed the purchase list with invoice copies for 2009-10. By impugned order dated 09.02.2015 the authority considered the objections of the petitioner and observed as follows: ..Though the dealer had not purchased goods from outside the State, which is one of the conditions prescribed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evident from the above that the petitioner has not purchased the goods from other States and there is no need to file separate application under Section 6 of the Act. Admittedly, the respondent has accepted that the petitioner has not made any purchase of the goods outside the country. The impugned order dated 09.02.2015 is set aside. Writ petition is allowed. No costs. Connected miscellaneous pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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