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TMI Blog2008 (11) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner (CT), Sikandrabad. The assessees shall appear before the said authority on November 4, 2008 (sic) without further notice. It shall produce evidence to show that the tax has been paid by the selling dealer on the illustrative figure of 100 given in the illustration. The said authority shall verify the correctness of the claim with reference to the documents to be produced. If it is established, tax shall be payable on ₹ 10 as shown in the illustration. Otherwise, the Revenues' stand shall stand established. - Civil Appeal No. 6694 of 2008 - - - Dated:- 18-11-2008 - ARIJIT PASAYAT DR. AND MUKUNDAKAM SHAA DR.RM JJ. Anoop G. Choudhary, Senior Advocate, (Manoj Saxena, Rajneesh Kr. Singh, Rahul Shukla and T.V. Geor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are taxable on the differential turnover, i.e., the intermediate dealers are entitled for exclusion of the turnover which had already suffered tax. The assessees in question are intermediate dealers who are liable to tax only on the differential turnover, i.e., after excluding the turnover which had already suffered tax. It is the case of the assessees that they used to purchase various brands of liquor from the two manufacturers who are the first sellers and who are liable to be taxed on the total turnover in so far as their sales are concerned. After the sales were effected by the dealers in question they have declared the differential turnover, i.e., the difference between the purchase price and the sales price which was subjected to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount under the credit notes includes a part of the tax that was already collected since the tax collected was an inseparable part of the sale consideration. The High Court was of the view that the basic question was whether the value of the credit notes goes to reduce the purchase turnover of the dealers or not. The High Court found that the Revenue's stand was correct. In support of the appeal learned counsel for the appellant submitted that the wholeseller had paid tax on the whole amount before adjustment of the credit notes. Therefore the Revenue was not justified in levying further demand. Learned counsel for the Revenue on the other hand supported the judgments of the authorities and the High Court. The basic issue can be bett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee. The stand of the assessees is that because the documents were seized by certain taxing authorities, they could not be produced. It is stated by learned counsel for the assessees that if given the opportunity, they shall produce the documents. The Sixth Schedule as substituted by Act No. 22 of 1995 with effect from April 1, 1995 relates to goods in respect of which the tax is leviable under section 5. The relevant provision reads as follows: " Provided that for the purpose of liquor at any point of sale other than the first point of sale and the last point of sale, the turnover of the goods liable to tax shall be arrived at by deducting the turnover of such goods on which tax has been levied at the immediately precedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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