9911796707
TMI Blog2017 (1) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, of property in any goods for cash, deferred payment or other valuable consideration. Section 10 deals with levy of VAT on sales - Therefore, since VAT was paid by the petitioner on the purchase of coal, Entry Tax thereon was not required to be paid in view of Section 5 of the Assam Entry Tax Act, 2001. Petition allowed. - WP(C) 3155/2008 - - - Dated:- 11-1-2017 - Mr. Ujjal Bhuyan, J. Dr. Ashok Saraf, Senior Advocate, D. Baruah, Miss N. Hawelia, M. L. Gope, S. Chetia, A. Goyal and M. Khan for the petitioner B. Gogoi, Standing Counsel, Finance (Taxation) Department and D. Saikia for the respondents ORDER Heard Dr. A. K. Saraf, learned Sr. Counsel, for the petitioner and Mr. B. Gogoi, learned Standing Counsel, Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vide communication dated 28.02.2007. 7. In terms of the communication dated 28.02.2007, petitioner started supplying coal to respondent No. 3 by importing the same from Meghalaya. In all its invoices, petitioner quoted rate of ₹ 2450.00 per MT plus 4% VAT. 8. Though petitioner received the payment for the supply of coal, the amount received was considerably less. Petitioner had submitted a bill for an amount of ₹ 12,55,700.00 but was paid only ₹ 3,17,560.00. Thus, there was a short fall of ₹ 9,38,140.00. 9. Though nothing was informed to the petitioner as to why the aforesaid amount was deducted by respondent No. 3, it was verbally informed that the said amount was kept aside as the Assam Entry Tax Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel who usually represents Hindustan Paper Corporation Ltd. to obtain instructions. Accordingly, Mr. Roy had sought for and was granted time to file power alongwith affidavit. On 11.05.2016, Mr. S. Sarma, learned counsel appeared for respondent Nos. 3 4 and sought for time to seek instructions which was allowed. Thereafter respondent Nos. 3 4 remained unrepresented. 13. From the above, it is evident that averments made by the writ petitioner in the writ petition have remained uncontroverted. Therefore, Court would proceed on the basis of the uncontroverted averments. 14. Central to the litigation is the particular clause in the communication dated 28.02.2007 of respondent No. 3. Relevant portion of the said communication is extrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t No. 3 and there shall be no reference to respondent No. 3 in the form relating to road permit. Supply of Meghalaya coal would have to be made against the delivery challan. 16. From the above, it is evident that petitioner was required to purchase coal from Meghalaya and thereafter to resale the same to respondent No. 3. Coal is a declared good under Section 14 of the Central Sales Tax Act, 1956. Therefore, under Entry 23 of the Second Schedule to the VAT Act the rate of VAT within the State of Assam on each point of sale of the declared good would be 4%. 17. Under the Assam Entry Tax Act, 2001, coal was taxable @ 4% (Entry 53 to the Schedule of the Act). However, Section 5 of the Assam Entry Tax Act, 2001 granted exemption to cert ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
