9911796707
TMI Blog2022 (12) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... id tax or not for which the petitioner claimed the input tax rebate. It is also important to note that so far as the purchase made from M/s. Abhishek Sales Industries is concerned, his license was cancelled on 27.8.2008 whereas the petitioner purchased the item on 18.5.2008 and 17.5.2008 i.e. much before purchases. So far as purchases from M/s. Bhawani Trading Co. is concerned, his licence was cancelled on 29.2.2008 and the petitioner purchased the coriander on 30.6.2008. No inquiry has been conducted as to whether the petitioner had any knowledge about the cancellation of their license at the time of purchase. All the sales were made within the Mandi premises. The license of M/s. Abhishek Sales Industries and M/s. Santosh Brothers wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Shajapur. The facts of the case, in short, are as under : 1) The petitioner is a registered dealer under the provisions of M.P. VAT Act, 2002. The petitioner made purchases of agricultural produce Coriander ( Dhaniya) within the Krishi Upaj Mandi premises from 17 different dealers of the State during the period from 1.4.2008 to 31.3.2009. All the transactions were duly accounted and the tax was paid. The sale consideration was paid through account payee cheques mainly to Ms/. Abhishek Sales Industries, M/s. Bahwani Trading Company, M/s. Santosh Brothers apart from other dealers. The petitioner filed the return claiming the Input tax rebate in respect of the tax paid by the sellers in the aforesaid transactions. 2) Vide order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner could not be verified, hence the Assessing Authority has rightly disallowed the claim of the petitioner. Thereafter the appeal has rightly been dismissed vide order dated 29.11.2012. 5) It is further submitted that the same authority passed an order under Central Sales Tax Act on 23.6.2011 in which the total inter-State sale was assessed at Rs.3,20,73,916 and CST at Rs.9,41,031/- along with interest Rs.2,83,859/- was imposed and the appeal against the said order has also been dismissed on 29.11.2012. 6) The Assessment Officer has also initiated the proceedings under the M.P. Entry Tax Act and vide order dated 23.6.2011 the taxable purchase value was assessed at Rs.4,89,29,036/- and entry tax Rs.4,89,290/- was levied @ 1% and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elled on 29.2.2008 and the petitioner purchased the coriander on 30.6.2008. No inquiry has been conducted as to whether the petitioner had any knowledge about the cancellation of their license at the time of purchase. All the sales were made within the Mandi premises. The license of M/s. Abhishek Sales Industries and M/s. Santosh Brothers were cancelled after the purchase was made by the petitioner. Due to the cancellation of the license of these 3 dealers, the respondents disbelieved all the 17 transactions and disallowed the benefit of input tax rebate to the petitioner. Therefore, the manner in which the impugned order dated 23.6.2011 has been passed, no stamp of approval can be given in these wit petitions. Accordingly, the orders dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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