2017 (4) TMI 933

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....ficer. 2. The petitioner is a partnership firm dealing in sale of cement amongst other things. During Assessment Year 2006-2007, the petitioner had sold cement outside the State of Assam and claimed concessional rate of tax under the Central Sales Tax Act as the sale was made to registered dealers and same was covered by 'C' Forms. However, the Assessing Officer did not accept petitioner's claim of concessional rate of tax in respect of sale made to M/s Meghrudra Enterprises, Shillong, on the ground that it was not a registered dealer in the item 'cement'. The petitioner then submitted a photocopy of the application dated 1.8.2006 purported to be made by M/s. Meghrudra Enterprises to the Sales Tax Department for inclusion of cement in its ....

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.... 234, same issue was dealt with by the Supreme Court and in paragraph 14 of the judgment, it held as under:- "14. The Act seeks to impose tax on transactions, amongst others, of sale and purchase in inter-State trade and commerce. Though the tax under the Act is levied primarily from the seller, the burden is ultimately passed on the consumers of goods because it enters into the price paid by them. Parliament with a view to reduce the burden on the consumer arising out of multiple taxation has provided in respect of sales of declared goods which have special importance in inter-State trade or commerce, and other classes of goods which are purchased at an intermediate stage in the stream of trade or commerce, prescribed low rates of taxati....

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.... infraction of the law committed by the purchasing dealer by misapplication of the goods after he purchased them, or for any fraudulent misrepresentation by him, penalty may be visited upon the selling dealer." 6. The Supreme Court has thus settled that selling dealer like petitioner is required to satisfy itself that the purchasing dealer was a registered dealer and the goods purchased were actually specified in the latter's registration certificate. To ascertain the genuineness of the amended registration certificate of purchasing dealer - M/s Meghrudra Enterprises showing inclusion of 'cement', we requested Mr. D. Saikia, learned Senior Additional Advocate General, Assam to call for a report from the Superintendent of Taxes, Circle -I, ....