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TMI Blog2015 (11) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... m and Central sales tax for the sale outside the State. - tea imported should be sold in the same form in order to get exemption of entry tax does not appear to be a correct view. By blending local varieties, there is no change in the nature of the product both for the local sale of local variety and after blending with the imported goods, VAT is paid and for inter-State sale Central sales tax is paid and the tea even after blending very much remains as specified goods. - levy of entry tax on the import of tea and local sale and inter-State sale of the blended tea is untenable. - Decided in favor of assessee. - W. P. (C) No. 3938 of 2009 - - - Dated:- 4-3-2015 - SREEDHAR RAO K. ACTG. C. J. AND SAIKIA P. K. J. Dr. Ashok Saraf, Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority, in such manner as may be prescribed, that such goods have already been subjected to entry tax or that the entry tax has been paid by the importer or any other person under this Act in respect of the same goods. (2) Notwithstanding anything contained in sub-section (1), and subject to production of documentary proof, no entry tax shall be levied on such specified goods, which are also taxable under the Assam Value Added Tax Act, 2003,- (i) if such specified goods are brought into any local area by a dealer registered under the Assam Value Added Tax Act, 2003 for the purpose of resale and such goods are sold inside the State and the dealer is liable to pay tax on the sales of such goods under the Assam Value Added Tax Act, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icial Gazette, in the public interest or taking into account the infrastructure and amenities provided or to be provided to facilitate trade and commerce, vary the rates of tax of the specified goods and on such notification being issued, the Schedule shall be deemed to have been amended accordingly: Provided that the rate of tax to be specified or varied by the State Government in respect of any such goods shall not exceed twenty percentum. Entry 40 of the Schedule discloses that tea is specified goods. Upon reading of sub-sections (1) and (2) of section 2, the view taken by the Commissioner does not appear to be correct. It may be that the petitioner imports the tea from outside and a part of it is sold in Assam by blending and a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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