WE RECEIVED 14 DEPB FROM DGFT CUTTACK AND HAS EFFECTED CONSIGNMENT SALE OF THE ENTIRE DEPB VALUED RS61,38080/ AND RS. 98,22118/- DURING THE PERIOD FROM 2005-2006 TO 2006 TO 2007 TO AGAINST FORM F TO M/S. EXPOTECHNO INDIA P LTD. RAJASTHAN. UNDER SECTION 43 OF THE OVAT ACT DEPB IS TAXABLE GOODS .NOW CAN YOU TELL ME WE SOLD THE ENTIRE DEPB AGAINST FORM F TO OUT SIDE THE ODISHA.. BUT AS PER OVAT ACT ANY GOODS RECEIVED OR PURCHASE FROM PERSON OR DELER , YOU ARE LIABLE TO PAY PURCHASE TAX. BUT OUR CONCLUSION DGFT, I.E GOVT. OF INDIA IS NEITHER PERSON NOR DEALER, AND W E ARE  NOT PURCHASE DEPB  FROM DGFT , CUTTACK .  ALSO CAN YOU TELL ME STATE GOV. HAS POWER IMPOSE TAX ON SALES OR PURCHASE, BUT NOT RECEIVE AS PER CONSTITUTION OF INDIA. SO MY QUESTION IS DEPB IS TAXBLE GOODS AS PER VAT LAW, BUT WE ARE RECEIVED FROM DGFT. IS IT LIABLE TO PAY TAX  AS PURCHASE TAX. OUR OPINION IS DEPB WE NOT PURCHASED FROM DGFT IT IS TAXABLE GOODS NO DOUBT BUT SOLD OUT SIDE OF ODISHA AS CONSIGNMENT SALE AGAINST FORM F. HOW IT POSSIBLE UNDER SECTION OF 12 OVAT ACT PURCHASE TAX PAYABLE. TSALES TAX AUTHORITY RAISED DEMAND MORE  IN ASSESSMENT. IS IT JUSTIFIED OR NOT.?

FROM JAYANTA CHOUDHURY

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