9911796707
TMI Blog1983 (5) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... tate of Haryana issued a notification on 5th May, 1973, directing that the sales tax on vegetable ghee shall be levied at the first stage of sale. During the months of October to December, 1981, the petitioner-firm purchased vegetable ghee from Messrs. Subhash Chand Company, a registered dealer of Uklana Mandi, District Hissar. The petitioner-firm filed the quarterly returns in respect of its gross turnover regarding the assessment year 1980-81 within time. A purchase list of tax-paid goods along with necessary declaration forms issued by Messrs. Subhash Chand Company, relating to the abovementioned transactions was also filed. After a through scrutiny of the accounts and declaration forms, submitted by the petitioner-firm, the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , intimating that in consequence of definite information in his possession the Assessing Authority had reason to believe that the turnover of the petitioner-firm for the year 1980-81 had escaped levy of tax, so the petitioner-firm was required to appear before the Assessing Authority. Copy of this notice is attached as annexure P-6. A second notice dated 29th March, 1982, under section 31 of the Act was received by the petitioner-firm, wherein it has been stated that the declaration against the purchases of vegetable ghee made from Messrs. Subhash Chand Company during the year 1980-81 submitted by the petitioner-firm are believed to be ingenuine as the earlier dealer has not paid tax on the transactions mentioned therein. Aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade purchases from the selling dealer and they had paid tax thereon. The bills and declaration forms issued by the selling dealer were accepted as correct. In view of the information received from a perusal of the assessment record of the selling dealer, the Assessing Authority could justifiably form a tentative opinion that the taxable turnover of the petitioner-firm had escaped assessment. The Assessing Authority was fully justified in issuing notice dated 18th February, 1982, requiring the assessee to explain their position. The second contention raised by the petitioner-firm is inherently fallacious. The notice dated 19th March, 1982, is in the nature of an interim order. It is not a second notice under section 31 of the Act. All that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner-firm on Mulakh Raj Nand Lal v. Excise and Taxation Commissioner, Punjab [1974] 33 STC 42; 1973 RLR 789 is totally misconceived. In that case, the manufacturers of vegetable ghee had sold the commodity to unregistered dealers. The goods had suffered tax at the hands of the manufacturer who was a registered dealer. The assessee purchased vegetable ghee from the unregistered dealers. The question arose whether the assessee was liable to pay sales tax on the sale of these goods which had been purchased by him from the unregistered dealers. In this context it was held that the assessee was not liable to pay tax on his sales, because the tax on vegetable ghee had been paid by the manufacturer at the first stage. In the present case, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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