2021 (9) TMI 827

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.... Mrs. Sujata Deb (Gupta), Advocate, Ms. Sulagna Nandy, Advocate. For Respondent(s) : Mr. K. De, Addl. G.A. Order (Akil Kureshi, C.J.) Petitioner has challenged an order of assessment dated 14.07.2016 passed by the Superintendent of Taxes under the Tripura Value Added Tax Act, 2004 (TVAT Act, for short) as confirmed by the Commissioner as a revisional authority by an order dated 11.09.2....

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.... years 2009-10 to 2013-14 demanding unpaid tax. In the order of assessment he did notice the case of the petitioner that on the value of the elevator no local tax can be levied since it was an inter-state sale. However, he overcame this argument making following observations: "From the produced work orders it appears that the contractee shall be deduct Tripura Sale Tax at source from the ....

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....senkrupp Elevator (India) Pvt. Ltd. is liable for payment of local VAT against the materials imported from outside the state by using Form XXIV in the name of Contractees for his own works executed in Tripura. The dealer is liable for payment of local VAT on supplied value of goods worth Rs. 49,51,137.00 in 2009-10, Rs. 10,57,779.00 in 2010-11, Rs. 33,54,666.00 in 2011-12, Rs. 1,46,20,880.00 in 20....

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....harged only on the incremental value where the local sale took place. The sale of elevators cannot be by any standard treated as a local sale. The Assessing Officer devised an artificial means to tax the same under TVAT Act by suggesting that the petitioner had a local registration and in the course of execution of the work of installation and commissioning of elevators, the petitioner could have ....