TaxTMI 
TaxTMI 
2020 (1) TMI 266
X X X X Extracts X X X X
X X X X Extracts X X X X
....v Mr. P.V. Yogeshwaran, Adv. Mr. Anshul Gupta, Adv. Mr. Raj Bahadur, Adv. Mrs. Anil Katiyar, AOR For the Respondent : Mr. Jagjit Singh Chhabra, AOR Mr. Saksham Maheshwari, Adv. Mr. Anil K. Jha, AOR ORDER Heard learned counsel for the parties. This appeal takes exception to the judgment and order dated 10.01.2008 passed by the High Court of Jharkhand, Ranchi in WP (T) No. 4527 of 2005, wher....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e time of purchasing the ballast. Proof of payment of Sales Tax should be submitted otherwise Sales Tax will be deducted as per rule."" The respondents on affidavit had asserted before the High Court in the stated writ petition that the blast stone supplied to the appellant-railways was procured from independent source on payment of sales tax. The vouchers of such procurement were submitted to....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... suffered tax even at the first point of sale, the authorities concerned ought to have verified with the Commercial Taxes authorities concerned whether such amount has been deducted and deposited and then taken a decision regarding the deduction. Admittedly this was not done. 15. In our view, onus of the subsequent seller to produce proof of payment of tax at the first sale as contained in clau....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ax is levied at first point of sale. In the present case, the petitioner produced the original bills and other documents issued by the selling dealer and officials before the Railways. Therefore, in terms of section 11(2) of the Act, no further tax is payable on stone blast. As per the agreement, the petitioner produced the original bill and other documents as proof of payment of sales tax in term....