TMI Blog2020 (1) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal - appeal dismissed. - CIVIL APPEAL NO. 6680 OF 2009 - - - Dated:- 11-12-2019 - HON'BLE MR. JUSTICE A.M. KHANWILKAR And HON'BLE MR. JUSTICE DINESH MAHESHWARI For the Appellant : Mr. Vikramjit Banerjee, ASG Mr. Jaydip roy, Adv. Mr. Nachiketa Joshi, Adv Mr. P.V. Yogeshwaran, Adv. Mr. Anshul Gupta, Adv. Mr. Raj Bahadur, Adv. Mrs. Anil Katiyar, AOR For the Respondent : Mr. Jagjit Singh Chhabra, AOR Mr. Saksham Maheshwari, Adv. Mr. Anil K. Jha, AOR ORDER Heard learned counsel for the parties. This appeal takes exception to the judgment and order dated 10.01.2008 passed by the High Court of Jharkhand, Ranchi in WP (T) No. 4527 of 2005, whereby the Writ Petition filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to do so, it was not open to the competent authority to insist for the proof of payment of sales tax by the respondent No.1. This is precisely what the High Court has opined in paragraphs 14 to 16 of the impugned judgment, which read thus: 14. As admitted by the learned counsel appearing for the respondents, already cash memo, invoice, bill and other things issued by the seller at the time of first sale have been produced and on the basis of the said documents, the clarification had also been sought by the Railways from the Commercial Taxes Officer. When these documents have been produced by the petitioner before the Railways that the transaction has suffered tax even at the first point of sale, the authorities concerned oug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents as proof of payment of sales tax in terms of clause 16(1) of the agreement. Therefore, the Railways had no authority to deduct the sales tax at source, especially when it never disputed the correct of the bills produced by the petitioner before it. The view taken by the High Court is just and proper. It needs no interference. The appellant could not have insisted for production of actual payment receipts of sales tax paid by third party - the seller of the goods, from where the same were procured by the respondent No.1 at first point of sale, after recovering the same from the respondent No.1. In that, the seller is responsible to pay the sales tax amount collected from the respondent No.1. The respondent No.1 had no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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