9911796707
TMI Blog2016 (3) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... the bottles, which cannot be the basis for levy of sales tax. The petitioner having made clear that the sale had been made at a lower price than the revised MRP then the respondents are obliged to pass order under Section 31(1) on the basis of actual sale price at which the goods had been sold - he impugned orders are quashed with a liberty to the respondents to proceed afresh in the matter. - Civil Writ Jurisdiction Case No.13674 of 2015 - - - Dated:- 29-3-2016 - Mr. Ramesh Kumar Datta and Mr. Sudhir Singh, JJ. Bindhyachal Singh and Parijat Saurav for the petitioner Vikash Kumar, AC to PAAG, for the State Vikas Kumar and Gunjesh Kumar for the BSBCL ORDER Heard learned counsel for the petitioner and learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actual sale price. The petitioner further by his letter dated 30.09.2015 informed that he had filed the present writ application which was pending in the High Court and, therefore, prayed for the proceedings to be kept in abeyance till disposal of the writ application wherein the earlier notification levying VAT at every point of sale was also under challenge and pursuant to which the State Government had also withdrawn the subsequent notification. However, in the meantime the impugned orders have been passed. Learned counsel for the petitioner submits that the impugned orders have been passed on the basis of the list of revised MRP supplied by the Beverages Corporation which is contrary to the law laid down by this Court under which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. The petitioner having made clear that the sale had been made at a lower price than the revised MRP then the respondents are obliged to pass order under Section 31(1) on the basis of actual sale price at which the goods had been sold. In the aforesaid view of the matter, the impugned orders are quashed with a liberty to the respondents to proceed afresh in the matter. The petitioner shall file the return for the periods in question on or before 18th April, 2016 and thereafter appear before the respondent- Assistant Commissioner of Commercial Taxes on 2nd May, 2016 at 11.00 A.M. upon which he shall proceed in the matter in accordance with law. The writ application is, accordingly, disposed of in terms of the aforesaid observations ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
