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TMI Blog2010 (7) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention on behalf of the Revenue that the benefit under the Central Act have already been taken in respect of inter-State sale or on account of export by the purchasing dealer, section 27 will not be attracted, is not born out by the provision or by any principle of interpretation or by any case law. On the contrary, the turnover of inter-State sale being outside the purview of the State law, only relevant taxable turnover is the turnover of purchase which is liable to be excluded to the extent of sale in the course of inter-State trade. Appeal allowed. - 95,100,177 - - - Dated:- 15-7-2010 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL, JJ. (b) on goods notified under section 18 at the stage of first sale as specified under that section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 5 of the Central Sales Tax Act, 1956; (iv) to a dealer who is exempted under section 13 of this Act. (B) . . . Since it is not disputed that the turnover in question is covered by taxable turnover under section 6, only question to be considered is whether the same is excluded under section 27. The mandate of section 27 is to exclude turnover on account of purchase of goods specified in Schedule D The learned counsel for the Revenue supported the view taken in the impugned orders and submitted that benefit of turnover of inter-State sale having been already taken under the Central Act, exclusion of turnover of purchase from the taxable turnover, was not permissible and literal interpretation of section 27 to that ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(c) of the Central Sales Tax Act, 1956 and the stage of taxability specified in section 17 read with Schedule D, is the last purchase within the State. With a view to appreciate the issue, it would be necessary to make a reference to the provisions of sections 6 and 27 of the Act, which are reproduced below: S. 6. (1) Subject to other provisions of this Act, every dealer whose gross turnover during the year immediately preceding the 27th day of May, 1971 and every other dealer shall, on the expiry of thirty days after the date on which his gross turnover first exceeds the taxable quantum, be liable to pay tax under this Act on the sale or purchase of goods by him in the State at the stage hereinafter provided, (a) on declared g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 3 of the Central Sales Tax Act, 1956; (iii) in the course of export out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956; (iv) to a dealer who is exempted under section 13 of this Act. (B) . . . Since it is not disputed that the turnover in question is covered by taxable turnover under section 6, only question to be considered is whether the same is excluded under section 27. The mandate of section 27 is to exclude turnover on account of purchase of goods specified in Schedule D ` liable to tax at the stage of last purchase and sold in the course of interState trade. Contention on behalf of the Revenue that the benefit under the Central Act have already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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