D.N.PATEL,J. - (1.) This writ petition has been preferred for quashing and setting aside the TaxcumExcise Invoice raised by respondent no.5 in which amount of tax at Rs. 6,93,205/ and Rs. 6,79,217/ have been raised as a Central Sales Tax @ 5% of the sale price.
(2.) Being aggrieved by this TaxcumExcise Invoice (Annexure3) more particularly for raising Central Sales Tax to be paid by this petitioner @ 5% this petition has been preferred and it is submitted by the counsel for the petitioner that instead of Central Sales Tax @ 5% it should have been Jharkhand Value Added Tax @ 5% as the sale between this petitioner and respondent no.5 is an intraState Sale i.e. respondent no.5 has treated first sale between this petitioner and respondent 5 as a interState sale.
(3.) Looking to the counter affidavit filed by the State of Jharkhand in paragraph nos.12 and 14 it has been observed: "12. That in view of the said information given by the petitioner, it is an admission of the fact that there had been two transactions. In the first transaction, the petitioner had been the purchasing dealer of coal from the Central Coalfields Limited which occurred in the State of Jharkhand and in the other transaction, the petitioner was selling dealer of coal to a purchaser outside the State i.e. Uttar Pradesh. Thus, the first transaction was intrastate sale and the second transaction was interstate sale for which the statutory forms are to be submitted before the Assessing Authority. 14. That admittedly in the present case, there had been two transactions of sale i.e. intrastate as well as interstate, the petitioner is duty bound to submit two different statutory forms before the assessing authority. The assessment proceeding of the petitioner for financial year 201314 is continuing, which would be done in accordance with law." (Emphasis supplied);