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TMI Blog2017 (5) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... supari’, tax under Section 10 was leviable on its sale price. Therefore, the pre-condition for the applicability of Section 12 was wholly absent in the case at hand. Merely because the Department for some reason could not collect tax on the sale of ‘supari’ u/s 10 would not mean absence of ‘levy’ or ‘liability’ conferring right to levy tax u/s 12. Revision allowed - decided in favor of assessee. - Revision Petition No. 20 of 2014 - - - Dated:- 11-5-2017 - Ajit Singh And Manojit Bhuyan, JJ. For the Petitioner : Dr. A.K.Saraf, learned senior counsel, assisted by Mr. A Goel, Mr. K Choudhdury, Mr.P Baruah and Mr. Z Islam, learned counsel For the Respondents : Mr.D Saikia, learned Advocate General (In-charge), Assam JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner then filed another appeal before the Assam Board of Revenue but it too has been dismissed by the impugned order with a direction to levy interest on the outstanding demand for the entire period it remained stayed during the pendency of appeal. It is in this background, the petitioner has preferred the present revision petition. 5. The learned senior counsel for the petitioner has argued that the authorities below have completely misread the provisions of Section 12 of the Act in levying tax on the purchase value of supari dispatched outside the State of Assam. According to the learned senior counsel since the tax on supari was leviable under Section 10 of the Act on its sale price, the petitioner was not liable to pay tax und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods Conditional and Exceptions 1 2 3 7. Arecanut powder, supari and betel nuts for conversion into supari. * * * 12. Levy of tax on purchases.- Every dealer who in the course of his business purchases any taxable goods from any person, in the circumstances in which no tax under section 10 is leviable on the sale price of such goods shall be liable to pay tax on the gross turnover of purchase of such goods, if after such purchase the goods are,- (i) Used or disposed of in any manner other than by way of sale in the State, or (ii) Consumed or used in the manufacture of tax free goods specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t collection and levy are distinct and that collection is not an essential facet of levy. According to the Supreme Court, collection of tax may sometimes be indicative of a lawful levy of tax, but it does not logically follow that absence of collection means an absence of liability. We are, therefore, of the view that the Taxation Authorities as well as Assam Board of Revenue did not interpret the provisions of Sections 10 and 12 in proper perspective. 8. In State of T.N. vs. M.K.Kandaswami (supra), the Supreme Court dealt with the interpretation and validity of Section 7-A of the Madras General Sales Tax Act, 1959 wherein term payable is used whereas in Section 12 of the Act term leviable is mentioned. And the Supreme Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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