TaxTMI 
TaxTMI 
2017 (1) TMI 1555
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....tution of India petitioner seeks a direction to the respondent Nos. 3 & 4 to refund an amount of Rs. 9,38,140.00 deducted from the bills of the petitioner. 3. Petitioner is a partnership firm engaged in the business of purchase and supply of coal. It is a registered dealer under the Assam Value Added Tax Act, 2003 (VAT Act). 4. Respondent No. 3 i.e. Hindustan Paper Corporation Ltd. is a Government of India enterprise and is engaged in the business of manufacture and sale of paper. For the purpose of manufacturing paper respondent No. 3 purchases coal from various sources which is used as a source of power. Respondent No. 3 has framed a Gate Purchase Scheme from purchase of coal from Meghalaya. In this connection, respondent No. 3 had issu....
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....007 and 05.12.2007 remained un-responded. 10. Aggrieved, present writ petition has been filed seeking the reliefs as indicated above. 11. This Court by order dated 25.07.2008 had issued notice and passed an interim order to the effect that the amount of Rs. 9,38,140.00 deducted from the bills of the petitioner by the Hindustan Paper Corporation Ltd. should not be appropriated by it if not deposited in the State's coffer. 12. This case is pending before the Court for the last 8 years. None of the respondents have filed affidavit. While respondent Nos. 1 & 2 are represented by the Standing Counsel, there is no representation on behalf of respondent Nos. 3 & 4. Office note dated 24.04.2009 indicates that notice was issued to respondent Nos.....
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....o be leviable at the rate more than 4%, the difference shall have to be borne by you and HPC shall not bear any responsibility for payment of difference amount. Cachar Paper Mill shall not bear any liability for payment on account of Entry Tax. In case of withdrawal/abolishment of Assam Entry Tax, the aforesaid rate of Rs. 2450/MT shall become inclusive of VAT amount. In other words, the VAT amount shall not be paid by Cachar Paper Mill from the day of abolishment/withdrawal of Assam Entry Tax. If any amount is paid towards VAT after withdrawal of Assam Entry Tax, the same will be recovered from subsequent bill. " 15. A careful analysis of this clause would go to show that the rate offered by respondent No. 3 was inclusive of royalty and ....
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....ade by the importer are sales within the meaning of Section 2 (43) of the VAT Act and if he is liable to pay tax on such sales as a registered dealer under the VAT Act. 18. From a careful analysis of the above, it would be evident that if VAT is levied on a specified good, no Entry Tax would be leviable thereon. Section 2 (43) of the VAT Act defines sale . As per Section 2 (43)(i), sale would include a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration. Section 10 deals with levy of VAT on sales. Therefore, since VAT was paid by the petitioner on the purchase of coal, Entry Tax thereon was not required to be paid in view of Section 5 of the Assam Entry T....