TMI Blog1967 (2) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... etition are the following: 2. The petitioner is an assessee to sales tax both under the Mysore Sales Tax Act and under the Central Sales Tax Act. For the year ended 31st March, 1962, the Commercial Tax Officer, 1st Circle, Hubli, the 1st respondent herein, made an order of assessment under the Central Sales Tax Act on 31st March, 1966, and also an order of the same date under the Mysore Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the excess tax refundable to the dealer may be adjusted towards other amount, if any, due by him under the Act." Now this rule is a rule applicable primarily to assessments under the State Act. Secondly, both the excess tax refundable as well as the amount against which it has to be adjusted are amounts either paid or due under the State Act. The sum of Rs. 20,936.02 which is the subject of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated Fund of the State, would make no difference, because the two taxes are distinct and different, and levied under two different statutes, one of the State Legislature and the other of Parliament. 5.. We, therefore, make an order directing that Rs. 20,936.02 found as excess paid in the order of the 1st respondent made under the Central Sales Tax Act be refunded to the petitioner and further th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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