TMI Blog1971 (9) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... s sold to non-resident dealers in the course of inter-State trade. The respondent took the matter in appeal before the Assistant Commissioner of Commercial Taxes, Anantapur, disputing the assessment on a turnover of Rs. 3,23,525.01. The Assistant Commissioner dismissed the appeal. A further appeal was taken to the Sales Tax Appellate Tribunal which, following its earlier common order in T.A. No. 42 of 1968, etc., dated 23rd September, 1968, allowed the appeal. The Tribunal held that in respect of declared goods, tax could be levied and collected only under the Central Sales Tax Act, 1956, and not under the State Act and any assessment made under the Sales Tax Act is wrong in law. The present revision is against the order of the Tribunal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of interState trade or commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in that State. In section 15 of the Central Sales Tax Act, there is no bar to the levy of sales tax by a State on declared goods. It has, therefore, to be seen whether section 6 of the Sales Tax Act which provides for levy of sales tax on declared goods conforms to the conditions laid down in section 15 of the Central Sales Tax Act. Section 6 of the Sales Tax Act reads: "Notwithstanding anything contained in section 5, the sales or purchases of declared goods by a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax so levied shall be refunded to such person, in such manner and subject to such conditions as may be prescribed. Thus, it is seen that section 6 conforms to section 15 of the Central Sales Tax Act and does not go contrary to that section. As already pointed out by us, section 15 does not lay down that the sales tax on declared goods can be collected only under the Central Sales Tax Act and not under the State Act. We, therefore, find that the Tribunal has committed an error when it came to the conclusion that tax on declared goods can be collected only under the Central Sales Tax Act and not under the Sales Tax Act. We, therefore, decide and hold that tax can be levied under section 6 of the Sales Tax Act on groundnuts which are one o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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