https://www.taxtmi.com/caselaws?id=428264 The High Court ruled in favor of the Assessee, Tata Steel Ltd., in a dispute over the additional levy of tax on the supply of cement to a contractor. Despite the transaction being deemed a second sale due to deductions from the contractor's bills, the Court held that since tax was already paid on the initial sale of cement, no further tax could be imposed. The Court emphasized that the failure to produce Form IX-C at the subsequent sale did not warrant a tax levy. As a result, the Court dismissed the writ petition by the State of Jharkhand without ordering any costs. en-us Mon, 26 Sep 2022 00:00:00 +0530 Wed, 28 Sep 2022 08:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428264 The High Court ruled in favor of the Assessee, Tata Steel Ltd., in a dispute over the additional levy of tax on the supply of cement to a contractor. Despite the transaction being deemed a second sale due to deductions from the contractor's bills, the Court held that since tax was already paid on the initial sale of cement, no further tax could be imposed. The Court emphasized that the failure to produce Form IX-C at the subsequent sale did not warrant a tax levy. As a result, the Court dismissed the writ petition by the State of Jharkhand without ordering any costs. Case-Laws VAT and Sales Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428264