9911796707
TMI Blog2018 (4) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rural), Karur. The appellant placed orders for 10 bus bodies meant to be exported from India in the year 1986-87. According to the appellant, payment of sales tax is exempted since the buses are meant for export. Such a factum has been noted in the purchase order placed by the defendant as per term No.2 with the plaintiff. It is also stated therein that the certificate of exemption will be issued by the defendant/appellant. 2. By a series of proceedings before the commercial tax authorities, it was ultimately held that 'Form H' issued by the appellant cannot be accepted. Therefore, the respondent/plaintiff is liable to pay sales tax. During the pendency of the above said proceedings, the respondent has paid the amount towards sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .No.14186 of 2001 dated 12.01.2011, was pleased to set aside the order passed in T.C.No.99 of 1998 dated 30.04.2001, by remitting the matter for fresh consideration to the Deputy Commercial Tax Officer, Karur (Rural), Karur. Following paragraphs of the said judgment are apposite: "2.The said issue is directly covered by the decision of the Hon'ble Supreme Court rendered in Civil Appeal Nos.5615 to 5617 and 6594 to 6598 of 2000 (State of Karnataka v. Azad Coach Builders Private Limited and another), which was also followed by this Court in the order dated 07.10.2010 passed in Writ Petition No.36645 of 2002. In paragraph 2 of the order dated 07.10.2010, it was held as under: "2.Having regard to the said ratio laid down by the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant had deposited the entire decree amount payable out of which 50% was permitted to be withdrawn by the respondent. 6. Thus, if the respondent succeeds before the Deputy Commercial Tax Officer, Karur, then the decree granted by the trial Court would automatically get vanished. In that eventuality the respondent has to pay the amount received by it in pursuant to the interim order passed by this Court to the appellant. It is trite law that any interim order passed would get merged with the decree. On the other hand, if the Deputy Commercial Officer once again holds that the respondent is liable for payment of sales tax, which was in fact paid, then resultantly, it is entitled to withdraw the remaining amount deposited by the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an execution petition only based upon the decision to be rendered by the Deputy Commercial Tax Officer, Karur (Rural), Karur. (ii) If the Deputy Commercial Tax Officer, Karur (Rural), Karur accepts the case of the respondent and grant exemption, which will be by way of accepting 'Form H', then the respondent is liable to repay the amount received as per the interim order of this Court in this appeal to the appellant. (iii) If the respondent has not paid the said amount in the contingencies mentioned earlier, it is open to the appellant to file an execution petition, seeking payment of the same. (iv) The respondent, if looses the case before the Deputy Commercial Tax Officer, is at liberty to receive the amount deposited by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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