TaxTMI 
TaxTMI 
2014 (7) TMI 1228
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....er challenge in W.P(C) No.108 of 2010 and in the 2nd writ petition being W.P(c) No.235 of 2011 the petitioner has challenged the notices issued to it. 2. The undisputed facts are that the petitioner imports stone chips from Bangladesh into Tripura. In W.P(C) No.108 of 2010 we are dealing with the import of chips which took place in the year 2008-2009. Notice was issued to the petitioner and thereafter assessment was framed whereby tax, interest and penalty were imposed upon the petitioner. In the second case i.e. W.P(C) No.235 of 2011 the petitioner has challenged the notices demanding tax for the import of stone chips which took place in the year 2009-2010 and 2010-2011. 3. Two issues arise for decision. The first is whet....
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.... of the TVAT Act which deals with black stone, kota stone or any other natural stone. According to Mr. Somik Deb "stone chips" are not covered under this Act. We need not go into a very detailed discussion on this issue because whether "stone chips" are covered under Entry No.67 or not would be immaterial because in our view even if they are not covered under Entry No.67 they would definitely fall under Entry No.193 of Schedule-II(b) whereby all miscellaneous items not covered in any other schedule are taxable. This is the residual entry which deals with all items which are not mentioned in any of the Schedules. If an item is not mentioned anywhere else it would be taxable under Entry No.193. 6. We are unable to accept the argument....
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....nd the legislative competence of the State. 8. If we carefully go through the provisions of the TVAT Act, especially Section 5 of the TVAT Act which deals with levy of tax on sale the legislature was conscious of the fact that it had no authority to levy tax on inter-State sales or import or export of goods within or outside the territory of India and therefore, incorporated Section 5(2)(b) which reads as follows: "5(2) Taxable turnover of sales in relation to a dealer liable to pay tax under sub-section (1) of section 3 shall be calculated from the gross turnover of sales during any period which remains after deducting threre from- (a) sales of goods declared as exempted from tax in schedule 'III'; (b) sales of goods whic....
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....f the Act, order and sense is brought into each and every provision of the Act. It has been contended that if this contention is accepted, then the provisions of Section 5(2)(b) are otiose and unnecessary. On first blush, this argument seems attractive because if Section 41 is to permeate through each and every Section, then what was the need of bringing in Section 5(2)(b). Here also we are of the view that the State legislative being aware of its limitations while levying tax on sales again by way of abundant precaution repeated what sales were not to be included in the taxable turnover. Section 41 deals with sales not liable to tax and Section 5(2)(b) only provides that such sales would not be included while calculating the taxable turnov....