9911796707
TMI Blog1975 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 1969-70 and 1970-71. The assessing authority arrived at the first sales of iron and steel with reference to the purchases of iron scrap outside the State by weight. He, thereafter, estimated the corresponding sale value of the iron and steel manufactured therefrom at Rs. 1,200 per metric tonne without allowing any deduction for loss in weight in process. This resulted in an assessment of Rs. 16,47,004.20 for the year 1969-70. For the asst. yr. 1970-71, the assessing authority also estimated the possible purchase suppression in respect of purchases made outside the State also and arrived at the taxable sales at Rs. 28,71,813.95. In appeal, the AAC for 1969-70 recomputed the quantity purchased outside the State, while allowing the estimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he actually allowed 10 per cent. We have gone through the appellant records. We find from the working of the AAC that he wanted to allow 10 per cent. He has actually done so for both the years. Page 7 of the note filed in the AAC's file for the asst. yr. 1970-71 shows that the appellant had claimed wastage at 18 per cent. There is also mention about 10 per cent therein. We have no doubt that it is 10 per cent which was intended by the AAC as actually allowed by him. We have also considered the matter afresh. We have no material for holding that it should be either 15 to 20 per cent as contended by the learned counsel or 1 per cent as urged by the learned State Representative, Ten per cent has been actually allowed. We have no material for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be made to suffer under local law. No factual basis for the legal plea has been placed before us. We do not know the extent of tax, if any, paid by the appellant in respect of good which had been sold by the appellant. Under the circumstances, it is really not necessary for us to go into the academic plea raised. The appellant's plea on the legal ground is that the single point tax in respect of declared goods should be a single point tax all over the country and not for each State. Such a plea has long been discredited. The correct view, with respect, was recently reiterated by the Delhi High Court in Fitwell Engineers vs. Financial Commissioner reported in 35 STC 67 : 1975 CTR (del) 46 in the following words:-- "Secondly it is well-know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axation at multiple points on transactions of sale of the same goods within the State, it was provided that the tax shall be paid only on the last sale and not on the previous sales, so long as the previous sales were from registered dealers to registered dealers in respect of goods mentioned in the registration certificate of the latter and provided the goods were for resale in the State. When the charging section itself excluded taxation of sales in the course of inter-State trade or commerce, it was hardly necessary to look for a repetition of the same exemption in the machinery section." Under these circumstances, there is also no legal basis for the appellant's claim for any relief. 6. In the result, both the appeals as well as the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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