2020 (1) TMI 266

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.... roy, Adv. Mr. Nachiketa Joshi, Adv 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, R....

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....aying the Sales Tax to the bona fide quarry owners at the 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 sal....

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....d by the petitioner before the Railways that the transaction has 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 ....

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....les tax is payable under section 11(2) of the Act on subsequent sale where sales tax 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 produ....