2012 (1) TMI 146

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....Appellant : H.S. Shrivastava, Senior Advocate with Sandesh Jain For the Respondents : Kumaresh Pathak, Deputy Advocate-General, We heard both sides at length. The petitioner, Steel Authority of India Ltd., sold certain steel to Maiha. Cement Unit No. 2. The said unit seems to be a unit of Century Textiles and Industries Limited. Further details in this respect are not required, as it is n....

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....cribed conditions would be entitled to exemption from the payment of tax till they reach the limit which is equal to the capital investment in the fixed assets, or for a period of 11 years, whichever is earlier or less. Normally when dealer sells goods to a purchaser, in addition to the price of the goods the dealer may under the law pass on the burden of sales tax to the purchaser. This obliga....

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....ive such declaration, the seller cannot be expected to get the certificate or the eligibility investigated. In fact section 21 of the 1994 Act itself casts liability upon the purchasing dealer. In these circumstances, the impugned orders were not correct in imposing liability upon the petitioner, who has sold goods without charging tax on the account of the declaration furnished by the Maihar C....