TaxTMI 
TaxTMI 
2008 (12) TMI 712
X X X X Extracts X X X X
X X X X Extracts X X X X
....sing in the connected tax revision cases is whether the petitioner is liable to pay sales tax at the point of first purchase on the collection and sale of cardamom to its members. We have heard senior counsel appearing for the petitioner and Government Pleader for the respondents. The petitioner is a society promoted mainly for marketing of agricultural produce of the members who are tribals in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f any given without showing any purchase price or value. The cardamom so collected from the members is entrusted by the petitioner with auctioneers who are registered dealers for sale in auction. The sale of each member's cardamom is accounted by the petitioner later by paying full sale consideration after deducting advance if any given and expenses incurred by the society. From the nature of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of cardamom because the petitioner has in fact sold the cardamom through auctioneers. It is clear from the certificate obtained and produced by the petitioner from the purchasers/auctioneers that tax has been paid by them at the point of first purchase in the State. In fact, it is seen that the officer himself has given credit of tax so paid by the auctioneers against demand raised against the pet....