2017 (5) TMI 855

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....d petitioner's case No.58 STA 2010 and affirmed the orders as passed by Respondent No.2 - Superintendent of Taxes, Barpeta and Respondent No.3- Deputy Commissioner of Taxes (Appeals). 2. The petitioner is a registered dealer under the Assam Value Added Tax Act, 2003 ( in short "Act") with Respondent No.2. It carries on the business of 'supari' amongst other goods. 3. The dispute regarding petitioner's liability of tax is for the Assessment Year 2009-2010. 4. During the aforesaid assessment year, the petitioner purchased 'supari' from various local dealers within the State of Assam which was subsequently dispatched outside the State of Assam by way of stock transfer. The petitioner on such stock transfer of 'supari' did not pay any ....

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....eviable' and 'payable'. In support of his submission, the learned senior counsel has relied upon the decision of Supreme Court rendered in Peekay Re-Rolling Mills (P) Limited vs. Assistant Commissioner (2007) 4 SCC 30. The learned Advocate General, Assam, on the other hand, has strongly defended the orders of assessment passed by the respondents against the petitioner. The learned Advocate General has also cited decisions of the Supreme Court in State of Tamil Nadu v. M.K.Kandaswami (1975) 4 SCC 745 and Hotel Balaji v. State of A.P., 1993 supp(4) SCC 536 and  one  decision  of  this  High  Court in Pawan Industries v. State of Assam (2013) 58 VST 281 (Gauhati). 6. Relevant extracts of Sections 10 and 12 of t....

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....h manufactured goods are disposed of otherwise than by way of sale in the State or in the course of inter-state trade and commerce or export out of the territory of India; or (iv) Despatched to a place outside the State other than as a result of sale in the course of inter-state or commerce or export out of the territory of India, And such tax shall be levied at the same rate at which tax under Section 10 would have been levied on the sale of such goods within the State on the date of such purchase. 7. A conjoint reading of the above quoted Sections 10 and 12 of the Act makes it clear that under Section 10 tax is leviable on 'supari' and under Section 12 tax can be levied only when the purchase is made from any person i....