9911796707
TMI Blog1997 (2) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... rchase and sale of medicines. During the assessment year 1981-82, the assessee purchased certain medicines for Rs. 9,352 from M/s. Quality Pharmaceuticals, Bohar, District Rohtak. The selling dealer was a registered dealer and exempted from payment of sales tax as a rural tiny industry under section 13 of the Act. The assessee claimed that the resale of those medicines made for Rs. 10,375 was exempt from sales tax under section 18 of the Act because it was not the first stage of sale at his hands but a subsequent sale. The Assessing Authority, however, took the view that, since the sales tax on the first sale was not paid by the manufacturer, M/s. Quality Pharmaceuticals, the subsequent sale was subjected to tax. Tax was, therefore, levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Tax at first stage of sale.-The State Government may, by notification, direct that in respect of such goods, other than the goods specified in Schedules C and D, and with effect from such date, as may be specified in the notification, the tax under section 15 shall be levied at the first stage of sale thereof, subject to the conditions and restrictions as the Government may specify in this behalf and, on the issue of such notification, the tax on such goods shall be levied accordingly: Provided that no sale of such goods at a subsequent stage shall be exempt from tax under this Act unless the dealer effecting the sale at such subsequent stage furnishes to the Assessing Authority in the prescribed form and manner a certificate duly fille ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ............. which stage shall be in the case of- (a) a dealer who imports any such goods when such dealer sells such goods for the first time within the State; (b) a dealer who manufactures such goods in the State when such dealer sells such goods for the first time within the State and where he is not liable to pay tax under the said Act, the sale by the earliest of successive dealers liable to pay tax under the said Act; and (c) any other dealer who has not purchased such goods from a dealer referred to in the preceding clauses be the stage at which such dealer sells such goods for the first time in the State of Haryana. 7.. Clause (b) of the aforesaid notification makes it unambiguously clear that a manufacturer, while selli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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