TMI Blog1976 (1) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment for the period 1st July, 1957 to 31st March, 1958. The Dy. Commissioner (Appeals. II) Jaipur has held that no tax could be levied on transactions between the principal and his argents and the tax collected was ordered to be refunded to the appellant. The appellant has received the refund on 8th Sept., 1971. A refund of Rs. 6,910.63 was made. The matter of refund is of substantive righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been held that s. 23-B of the RST Act would not apply to collection of tax made by dealer before 4th May, 1964. If the learned single member who heard the revision on 4th July, 1975 differed with the earlier view of a single bench of the Board of Revenue reported in 1971 RRD 72, he should have moved the Chairman of the Board to refer the matter to a division bench or otherwise he was bound to fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1957 to 31st March, 1958 of which assessment was completed on 5th July, 1962 and hence the assessing authority as well as the learned single Member of the Board have erred in applying the provisions of s. 23-B RST Act to the present case. The Board has further held in 1975 KS 291 that the provisions of s. 23-B RST Act will no apply to the cases under the Central Sales Tax Act. This ruling fits squ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
