2013 (9) TMI 1021

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....he revision petitions at the threshold, since, in our opinion, no case for admission or for consideration of any substantial questions of law is made out. The Substantial questions of law as framed in the revision petitions read thus: "(1) Whether on the facts and in the circumstances of the case the Hon'ble Tribunal, Bangalore, and the Authorities below are right in holding that the tax amount will be deducted under Rule 3(2)(h) to arrive at a taxable turnover only when the tax amount is collected separately in the invoice in the petitioner's case? (2) Whether on the facts and in the circumstances of the case the Hon'ble Tribunal, Bangalore, is right in saying that Section 9 provides for collection of taxes separately in ....

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....d not contain the details such as the rate and amount of tax charged in respect of taxable goods. Admittedly, the invoices produced on record show the price of the goods inclusive of all taxes. In view of this admitted fact the authorities below have rightly observed that Section 9 of the Act provides for collection of tax separately and therefore, the claim of the petitioner is unacceptable and devoid of any merit. Section 9 of the Act provides that every registered dealer who is liable to pay tax under the Act shall collect such tax at the rate or rates at which he is liable to pay tax and the tax collected shall be accounted for under the provisions of the Act and rules made thereunder. The expression 'the rate or rates of the tax&#3....

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....ency in the incidence of tax or the quantum of the tax paid on a commodity and to ensure the VAT chain. The argument of the counsel for the appellant cannot be accepted that it is permissible to bifurcate the tax from the value and to claim the benefit of deduction. It is specifically stated that the provisions of Section 9 read with Sections 10(4), 29(1) and Rule 3(2)(h) that taxes separately collected alone are liable for deduction under the scheme of VAT. Therefore the claim of the appellants counsel to allow deduction in respect of taxes not collected in the invoices is not permissible and the provisions do not warrant such an interpretation. 14. However if the Act provides for bifurcation of sales price into net sale price and tax e....