TMI Blog2022 (9) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Act, 2004 which is a charging section in respect of the levy of tax on purchase. Section 5A clearly provides that the tax payable by a dealer under Section 3(1)(a)(iii) shall be levied at the gross taxable purchase of goods as mentioned in the Schedule VIII. There is no dispute that the raw rubber purchased by the petitioner is a good falling under Schedule VIII. More importantly, Section 10 of the TVAT Act also prescribes that Input Tax Credit claim shall be applicable to all taxable purchase of goods as mentioned in Schedule VIII. Even insofar as the statute is concerned, clearly the TVAT Act has made distinction between purchases made from registered and unregistered dealers. Undisputedly, purchases made from registered dealers re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. ORDER Heard learned counsel for the respective parties as well as notes of submission submitted on their respective behalf. In the writ petition, challenge has been made through an order of assessment passed by the respondents under the Tripura Value Added Tax Act, 2004 (TVAT Act, 2004 for short). At the time of notice, vide order dated 19.11.2018 this Court had noted various issues that arise for consideration in the present writ petition and later by an order dated 12.12.2018, the matter has been admitted. Reply has been filed. Though various issues have been framed by this Court in the order dated 19.11.2018, we are of the considered view that an opinion needs to be expressed on the said issues on the following facts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchase of raw rubber from unregistered dealers within the State of Tripura, the Assessing Officer in the impugned assessment order at page-8 observed as follows: ...................As per TVAT Act 2004 the dealer is allowed Input Tax Credit against the goods purchased from the local registered dealer with Tax invoices in Form XXIX and purchase voucher in Form XLI related to goods under Schedule VIII...... In the selfsame paragraph, the Assessing Officer has further observed as follows: ...................As per records it is reiterated that the instant dealer availed Input Tax Credit against the entire goods (Raw rubber) purchased from both the local registered dealer and unregistered dealer during the periods under assessment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so far as purchase of goods under Schedule VIII is concerned, no such stipulation was stipulated that only some purchases made from registered dealer alone would be qualified for the benefit of input tax. In other words, all purchases made of items covered under Schedule VIII are liable for VAT but, in view of creation of Schedule VIII, the liability to deposit such tax on purchase of items covered under Schedule VIII falls clearly on the liability of the purchaser highly in the present case on the petitioner who is making such purchases. Therefore, this Court is of the considered view that insofar as claim for input tax is concerned, there can be no doubt that purchase tax deposited by the petitioner from purchases both from the registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Processor Pvt. Ltd vs. The State of Tripura Ors), subject to the results, if any, of the Hon ble Supreme Court in the challenge made by the State to the said Judgement. Mr. Saraf, learned senior counsel for the petitioner fairly submits that his client shall be bound by the outcome of the challenge made to the judgment of the Division Bench before the Supreme Court. Other issues raised before this Court have not been addressed since this Court grants liberty to the petitioner to raise such issues if necessary before the Assessing Officer. The amount directed to be deposited as a condition of stay shall be transferred to the Assessing Officer who shall keep the said amount in a separate no-lien interest account and subject to the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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