9911796707
TMI Blog2014 (4) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay tax and it was rightly collected by the petitioner and deposited with the Department - That appears to be the reason why in the Government Order dated 25.10.2000 it is stated that eligibility for exemption from payment of tax would be available if the tax is "not collected" on sale of All Steel Radial Tyres for heavy vehicles (Trucks & Buses) - Admittedly, in this case, the tax was collected by assessee and it was deposited with the Department and therefore, they cannot seek any benefit whatsoever of the Government Order dated 25.10.2000 - The authorities below have considered and appreciated the contentions urged on behalf of the petitioner in proper perspective and this Court do not find any reason to interfere with the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t vide Notification dated 07.10.1999, in exercise of the powers conferred by Clause (c) of sub-section (1) of Section 8-A of the Act had exempted with immediate effect, the tax payable by a dealer under this Act, on the sale of All Steel Radial Tyres for Heavy Vehicles (Trucks and Buses) for a period of one year commencing from 09.10.1999. The State Government, however, vide another Notification dated 01.01.2000 withdrew the exemption with effect from 01.01.2000. That Notification was challenged by the petitioner by way of a writ petition bearing W.P.No.802/2000 before this Court. Though the writ petition was filed, admittedly, no interim order was passed by this Court and as a result thereof, admittedly, the petitioner collected tax from i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et, invited our attention to paragraph-9 of the order passed by the Tribunal to contend that from 01.01.2000 to 08.10.2000 the petitioner collected taxes from the customers as deposits and that, it cannot be stated that they collected tax from the customers, and therefore, they are not eligible to seek its adjustment towards tax due and payable by the Company. We reject the submissions advanced by learned counsel for the petitioner out right. There was no question of the petitioner collecting tax from the customers between 01.01.2000 and 08.10.2000 as deposit. Since during this period in view of withdrawal of the exemption vide Notification dated 01.01.2000, the customers were liable to pay tax and it was rightly collected by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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