https://www.taxtmi.com/caselaws?id=160088 The Tribunal ruled in favor of the partnership firm, setting aside the purchase tax levy on jute stick purchases for manufacturing jute-stick-dust. It was determined that jute sticks purchased from cultivators, who were not considered "dealers" under the relevant tax laws, were not subject to purchase tax. The Tribunal held that the assessing authority erred in imposing the tax and directed for modification of the assessment order, with no costs awarded. The decision was agreed upon by the technical member, resulting in the application being allowed. en-us Wed, 24 Mar 1999 00:00:00 +0530 Mon, 09 Dec 2013 16:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160088 The Tribunal ruled in favor of the partnership firm, setting aside the purchase tax levy on jute stick purchases for manufacturing jute-stick-dust. It was determined that jute sticks purchased from cultivators, who were not considered "dealers" under the relevant tax laws, were not subject to purchase tax. The Tribunal held that the assessing authority erred in imposing the tax and directed for modification of the assessment order, with no costs awarded. The decision was agreed upon by the technical member, resulting in the application being allowed. Case-Laws VAT and Sales Tax Wed, 24 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160088