2009 (7) TMI 1147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner : Mr. Haja Naziruddin Spl. Govt. Pleader for Taxes ORDER (Made by F. M. Ibrahim Kalifulla,J.) The Revenue has come forward with this revision challenging the order of the Sales Tax Appellate Tribunal, dated 31.01.2001 in a batch of appeals. The question of law raised in this revision is as to whether in the facts and circumstances of the case, the Tribunal has erred in law by not tr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....terials purchased for manufacture of goods specified in the First Schedule for the benefit of usage of Form XVII. The Tribunal relied upon the decision of this Court reported in 102 STC 70 and held that a Selling Agent can sell any goods including consumables, packing materials and labels excluding plant and machinery and therefore, the order of the Appellate Assistant Commissioner was justified. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te alcohol, methyl alcohol, rectified spirit, neutral spirit and denatured spirit, goods falling under Part A of the Third Schedule, goods falling under item 1 of the Sixth Schedule and arrack, shall be at the rate of only three per cent on the turnover relating to such sale: Provided ... Provided further that any dealer who, after purchasing the goods in respect of which he had furnished an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... provisions contained in Section 23, which provide levy of penalty, read along with Section 45(2)(e) of the Act, also make it clear that in the event of violation of any costs by the purchasing dealer, he also would be liable to be proceeded against for imposition of penalty as well as for prosecution. 5. This very issue came up for consideration earlier and after referring to all the earlier d....