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1973 (3) TMI 116 - SC - VAT and Sales TaxWhether the assessee had collected sales tax on the turnovers in question and consequently he could not take any assistance from rule 38 of the Mysore Sales Tax Rules, 1957? Held that:- Allow these appeals, set aside the orders of the High Court as the legislative intention is clear and beyond doubt. The law gives a further opportunity to the assessees whose assessments are sought to be reopened to satisfy the assessing authorities that they had not collected tax in respect of the turnovers in question. Rule 38 of the Mysore Sales Tax Rules must be read with section 10 of the Amendment Act. If so read, it is clear that the assessing authorities before reassessing the dealers should afford them reasonable opportunity to satisfy them that they have not collected tax.
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