9911796707
TMI Blog2006 (2) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... at 24 per cent per annum from the date of deposit till its payment. The submission of the petitioner is that recovery on coal ash was in contravention of the provision of the Act. Sales tax is not payable on coal ash. The petitioner has submitted that the respondent, National Newsprint and Paper Mills Ltd., purchases the coal and pays sales tax in all forms of coal excluding the charcoal. The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llected on coal ash. Collection made by the respondents is illegal. The amount has been retained unauthorisedly by the respondent-mill, as such writ petition has been filed. In the return filed by the respondents, the prayer made has been opposed. Under the Sales Tax Act, tax on coal is on the first point of purchase. Coal ash is a residue of coal left after it is burnt and the respondent purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1967] 19 STC 1 stands superseded by legislative enactment. The respondent collected the tax and it was part of the sale price, thus, burden has been rightly passed on to the buyer in view of the circular issued by the Commissioner, Sales Tax. This controversy stands concluded by the Full Bench in Hukumchand Mills Ltd. v. Commissioner of Sales Tax, M.P. [1988] 71 STC 101 (MP), in which it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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