2015 (2) TMI 1152

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....of 2006. 2. By this writ petition, the petitioner is challenging the order dated September 6, 2005 (annexure P/3) passed by the revisional authority and assessment order dated November 23, 2004, annexure P/2 passed by the respondent No. 2 under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, for the period from April 1, 2001 to March 31, 2002. According to the petitioner, he is not a registered dealer under the Central Sales Tax Act, 1956 and is not purchasing any goods from outside of M. P. and, therefore, as per Notification No. A-3-8-95-STV (69) dated August 7, 1995, he is entitled to get exemption from payment of entry tax. 3. The learned counsel for the petitioner has drawn our attention to order of....

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....he limit prescribed in section 5(5), such a dealer is liable to pay tax. In cases where the turnover of the dealer exceeds the limits prescribed under section 5(5) yet the dealer choses not to get itself registered, then on detention the authorities have been granted power to fix the liability of such unregistered dealer for the purpose of assessment which cannot be exceeded five years immediately preceding the date of detection. 7. On the other words whenever, it is found that an unregistered dealer though liable to pay tax, does not pay the tax, first step to be taken is fixation of period for which the dealer is to be assessed, thereafter, the other provision of the Act follow for the purpose of assessment and realization of tax. Sect....

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....ry of these goods by the petitioner in the local area of Dewas would certainly attract the provisions of the Entry Tax Act. In absence of any exemption, being available to the petitioner from levy of commercial tax, it does not automatically follow that the purchase is made by the petitioner of goods entered into the local area, would be immune from entry tax as a consequence of exemption of Commercial Tax Act. 9. As per annexure R/1, filed in W. P. No. 356 of 2004 during the relevant period the petitioner therein purchased the goods from dealers situated at Ahmedabad and issued C form to various purchaser situated at Ahmedabad. A list of such C form issued under rule 8 of the Madhya Pradesh Sales Tax (Central) Rules, 1975 is annexed alo....