2011 (9) TMI 254

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....dent. JUDGMENT N. Kumar, J. - Sri M.V. Sheshachala takes notice for respondent-revenue. 2. These two appeals and cross-appeals are taken up for consideration together as all these appeals are preferred against the very same order and they are disposed of by this common order. 3. The assessee is engaged in wholesale business of selling Indian Made Foreign Liquor to retailers. Accordi....

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....[2006] 286 ITR 136 (Kar.) wherein the contention of the assessee that the retailers cannot be treated as buyers has been decided against the assessee and further held that if such a buyer has paid tax, adjustment should be given to the assessee and accordingly, set aside the impugned orders and remitted the matter back to the ITO (TDS) to pass fresh orders in the light of the observations in the a....

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....ides that every person, being a seller, shall at the time of debiting of the amount payable by the buyer to the account of the buyer or at the time of receipt of such amount from the said buyer in cash or by the issue of a cheque or draft or any other mode, whichever is earlier, collect from the buyer of any goods of the nature specified in Column No. (2) of the Table below, a sum equal to the per....

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....x in accordance with the provisions of the Act and only in the event the buyer has not paid the tax then the authorities can proceed against the assessee who was under the obligation to collect tax and remit to the Government. It is well-settled law that there cannot be any double payment of tax. It is in that context as the material on record did not disclose all these particulars, the Tribunal h....