1999 (12) TMI 838

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..... setting aside the revisional order of the Deputy Commissioner, C.T., Secunderabad Division, in respect of the assessment year 1991-92. 2.. The first item of the disputed turnover relates to the discount. The Deputy Commissioner purported to allocate the discount to the sale price of the bottles and cartons and that of IMFL for the reason that the IMFL attracts higher rate of tax. The Tribunal f .....

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..... n ground on which the revisional authority subjected this item to tax was that some of the last purchasers (who were also liable to pay tax on last sale), failed to reflect the reduction relatable to credit notes in their net turnover and paid the tax on lesser value only. In other words, some of the purchasers did not declare higher turnover enhanced by the value of the credit notes issued to the .....

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..... rom collecting the tax from manufacturers. Obviously, such an observation by High Court does not amount to declaration that the respondent-company which is a manufacturer is liable to pay the tax, if the tax is not otherwise legally due from the respondent. Hence, we see no ground to admit the T.R.C. The T.R.C. is dismissed at the stage of admission. Petition dismissed. - - TaxTMI - TMITax - .....

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