9911796707
TMI Blog2015 (3) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... ated February 20, 2015 are very clear that the turnover is less than 10 lakhs. Therefore, the petitioner has the benefit of section 3 of the Act 2006. So, the proceedings of the respondent dated February 20, 2015, are quashed. - Decided in favour of petitioner X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to in the said clause (a) or (b) of sub-section (1) and if,- (a) such dealer has not collected the tax under this Act, he is liable to pay tax under this Act, (b) such dealer has collected the tax under this Act, he is liable to pay tax under this Act, and other provisions of this Act, shall apply to such dealer. (2) Subject to the provisions of sub-section (1), in the case of goods specified in Part B or Part C of the First Schedule, the tax under this Act shall be payable by a dealer on every sale made by him within the State at the rate specified therein: Provided that all spare parts, components and accessories of such goods shall also be taxed at the same rate as that of the goods if such spare parts, components and accessor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entitled to input-tax credit on the goods purchased by him: Provided also that the dealer who purchased goods from such dealer shall not be entitled to input tax credit on the goods purchased by him. (4)(b) If the turnover relating to taxable goods, of a dealer paying tax under clause (a) in a year, reaches rupees fifty lakhs at any time during that year, he shall inform the assessing authority in writing within seven days from the date on which such turnover has so reached. Such dealer is liable to pay tax under sub-section (2) on all his sales of rupees fifty lakhs and above and he is entitled to the input-tax credit on the purchases made from the date, and on the stock available with him, the purchases of which has been made within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the proposal and determination of tax at 14.5 per cent. and levy of penalty in terms of section 27 of the Act 2006 on the total turnover which is less than ₹ 8 lakhs is contrary to the provisions of section 3 of the Act 2006, which is extracted supra. 5. The learned Additional Government Pleader (Taxes) contended that the petitioner would have collected the tax amount and would not have paid the amount and that is the reason why the tax at the rate of 14.5 per cent. and the penalty was arrived at. 6. Even assuming that the case of the respondent has got to be accepted, there is no mentioning about the non-payment of tax amount collected by the petitioner in the impugned orders. Hence, the said contention cannot be accepted. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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