2010 (7) TMI 909

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellants, as learned Counsel for the parties state that common question of law is involved in all these appeals. 2. The facts are being taken from L. P. A. No. 227 of 2010. This appeal has been preferred against the orders of the learned single judge, dismissing the writ petition of the Appellant, seeking quashing of order of the Tribunal dated January 19, 2006, under the provisions of the Haryana General Sales Tax Act, 1973 (in short, "the Act"), annexure P3, upholding levy of purchase tax on the paddy. 3. The Appellant is a registered dealer and during the assessment year 2000-01, he purchased paddy from the State of Haryana and sold the same to a dealer at Ghaziabad in U. P. The Ghaziabad dealer milled paddy and exported the rice. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from the taxable turnover, was not permissible and literal interpretation of Section 27 to that effect will result in absurdity and should be avoided. The Assessee could not get double benefit of exclusion of purchase turnover as well as exclusion of sale turnover. 9. The question for consideration, thus, is whether purchase turnover of the Assessee is liable to be excluded to the extent of inter-State sale u/s 27 or the said benefit could be denied on the ground that inter-State sale was not taxable ? 10. In our view, answer has to be in favour of the Assessee on plain interpretation of Section 27. There is no reason to ignore plain language of the statute. The purchase turnover has to be excluded from the taxable turnover if qualifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of goods by him in the State at the stage hereinafter provided,-- (a) on declared goods at the stage specified u/s 17 ; (b) on goods notified u/s 18 at the stage of first sale as specified under that Section ; (c) on all other goods at the stage of,-- (i) last sale when the goods are sold to any person other than a registered dealer who furnishes declaration as specified u/s 27 or as notified u/s 13 or as prescribed u/s 13B of this Act ; (ii) last purchase in all other cases except when the purchase is made on payment of tax. .... Section 27. Taxable turnover.--(1) In this Act, the expression, ''taxable turnover'' means that part of a dealer's gross turnover dur....