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TMI Blog2014 (7) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... language of section 41(2) puts the burden on the purchaser and hence the seller could not be cast with the duty to pay the tax or satisfy the authorities that the goods qualify and are eligible for the exemption. - In the light of the clear pronouncement of this Court in the above judgment and nothing contrary being brought to our notice or the Tribunal that we are of the opinion that the order passed in the Reference Application does not suffer from any error of law apparent on the face of the record or perversity warranting our interference therewith - Decided against Revenue. - Sales Tax Application No. 4 of 2013, Reference Application No. 40 of 2012 - - - Dated:- 1-7-2014 - S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat this is not plant and machinery and hence does not answer the description given in the notification entry A88. The Tribunal, therefore, seriously erred in refusing to consider the matter from this angle, namely, whether the product is plant and machinery and falling within the entry so as to be entitled to any exemption. For all these reasons and particularly when the Tribunal does not indicate as to how in the facts and circumstances of the present case, the judgment of this Court in the case of Commissioner of Sales Tax, Maharashtra State, Mumbai V/s. M.R. F. Limited (2010) 29 VST 566 (Bom) would apply, that this application deserves to be granted. 4] After having perused section 41 of the Act together with its subsection and the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question of the seller being under an obligation to pay the tax does not arise. 6] The Tribunal in its detailed order has agreed with the respondent assessee and in doing so it has placed reliance upon the judgment in the case of M.R.F. The Division Bench has held that the section as amended (section 41) makes it clear that if the dealer was not entitled to issue the declaration, then, he would be liable to pay the tax. The express language of section 41(2) puts the burden on the purchaser and hence the seller could not be cast with the duty to pay the tax or satisfy the authorities that the goods qualify and are eligible for the exemption. In the light of the clear pronouncement of this Court in the above judgment and nothing contrary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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