TMI Blog2022 (9) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... s jurisdiction to impose tax qua such transactions under DVAT Act stood ousted by virtue of Section 7 of the very same Act. The impugned orders cannot be sustained. The same are, accordingly, quashed - Appeal dismissed. - W.P.(C) 13336/2018 and W.P.(C) 13337/2018 - - - Dated:- 1-9-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Rajesh Jain with Mr Virag Tiwari and Mr Ramashish, Advs. Respondent Through: Mr Shadan Farasat, ASC with Mr Bharat Gupta, Adv. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. These writ petitions have been directed against the orders dated 05.10.2018, passed by the respondent/revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is pending before the OHA, the VATO could not have re-assessed the Assessee for the same period in terms of Rule 36 B (7) of the DVAT Rules, 2005. 3. On the above submissions, Mr. Shadan Farasat, learned counsel appearing for the Respondent, seeks time to address arguments. 4. List on 16th October, 2019. CM APPL. 51911 51913/2018 5. The statement made by learned counsel for the Respondent as recorded in the order dated 11 December 2018 to the effect that no coercive action will be taken against the Petitioner will continue during the pendency of the writ petitions. The applications are disposed of. 4. As is evident from the aforementioned extract, on the said date i.e., 09.07.2019, the interim order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the DVAT Rules, 2005, since an objection qua the same period was pending before the OHA. 8. We may note that the respondent/revenue has filed their counter-affidavit in the proceedings. 9. Mr Shadan Farasat, who appears on behalf of the respondent/revenue, informs us that VATO embarked on the journey of re-assessment on account of the fact that C-Forms issued by the selling dealer of the subject goods were cancelled by the concerned authority, located in the State of Rajasthan. 9.1. It is, however, not disputed by Mr Farasat that the VATO could not have carried out re-assessment, in view of the fact that both periods, referred to hereinabove, had undergone an assessment under the CST Act, which, admittedly, had not been distur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of tax on any sale of goods when such sale takes place (a) in the course of inter-State trade or commerce; or (b) outside Delhi; or (c) in the course of import of the goods into or export of the goods out of, the territory of India. [(d) in accordance with the notification issued by the Central Government in exercise of its powers under section 3 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel) Act, 2002 (36 of 2002), no tax shall be levied on sales of the fuel and lubricants which are filled into receptacles forming part of any aircraft registered in a country other than India, if- (i) the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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