9911796707
TMI Blog1969 (8) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ly assessed for the year 1960-61 under the Central Sales Tax Act, 1956, by the Sales Tax Officer by his order dated October 18, 1962. For the assessment year 1961-62 the respondent was assessed under the same Act by the Sales Tax Officer on October 29, 1962. In both these assessments, the respondent made a claim for deduction of the trade discount paid to its customers from its gross turnover in determining the taxable turnover. This claim was allowed by the Sales Tax Officer. The Deputy Commissioner of Agricultural Income- tax and Sales Tax took the view that the claim was not admissible under law. Accordingly, he took action under section 15(1) of the General Sales Tax Act, 1125, and revised the orders of the Sales Tax Officer by disallowing the above claim. The assessee took the matter in appeal before the Appellate Tribunal which held that the irregularity sought to be rectified was one relating to escaped turnover and that the order passed by the Deputy Commissioner on June 23, 1966, was clearly beyond four years from the assessment year 1960-61 and was barred by limitation. The Appellate Tribunal did not decide the other question, namely, whether the trade discount was an all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that, in the case of a sale of goods during their movement from one State to another being a sale subsequent to the first sale in respect of the same goods, the tax shall, where such sale does not fall within sub-section (2) of section 6, be levied and collected in the State from which the registered dealer effecting the subsequent sale obtained the form prescribed for the purposes of clause (a) of sub-section (4) of section 8 in connection with the purchase of such goods. (2) The penalty imposed upon any dealer under section 10A shall be collected by the Government of India in the manner provided in sub-section (3)- (a) in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of clause (a) of sub-section (4) of section 8 in connection with the purchase of such goods; (b) in the case of an offence falling under clause (c) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed. (3) The authorities for the time being empowered to assess, collect and enforce payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged;" Section 2(j) states as follows: "'turnover' used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period and determined in the prescribed manner:" Rule 7(1)(a) of the General Sales Tax Rules, 1950, is to the following effect: "(1) The tax or taxes under section 3 or 5 or the notifications under section 6 shall be levied on the net turnover of a dealer. In determining the net turnover, the amounts specified in clauses (a) to (k) shall, subject to the conditions specified therein, be deducted from the gross turnover of a dealer: (a) all amounts allowed as discount, provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of a contract or agreement entered into in a particular case and provided also that the accounts show that the purchaser has paid only the sum originally charged less the discount." In dismissin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act and the rules made thereunder' shall be, and shall be deemed always to have been, substituted." Clause 6 provides: "Substitution of new section for section 9.-For section 9 of the principal Act, the following section shall be, and shall be deemed always to have been, substituted, namely: '9. Levy and collection of tax and Penalties.-(1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced: Provided that, in the case of a sale of goods during their movement from one State to another, being a sale subsequent to the first sale in respect of the same goods, the tax shall, where such sale does not fall within sub- section (2) of section 6, be levied and collected in the State from which the registered dealer effecting the subsequent sale obtained or, as the case may be, could have obtained, the form prescribed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the principal Act before the commencement of this Ordinance, shall be deemed to be as valid and effective as if such assessment, re-assessment, levy or collection or action or thing had been made, taken or done under the principal Act as amended by this Ordinance and accordingly- (a) all acts, proceedings or things done or taken by the Government or by any officer of the Government or by any other authority in connection with the assessment, re-assessment, levy or collection of such tax shall, for all purposes, be deemed to be, and to have always been, done or taken in accordance with law; (b) no suit or other proceedings shall be maintained or continued in any court or before any authority for the refund of any such tax; and (c) no court shall enforce any decree or order directing the refund of any such tax. (2) For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person- (a) from questioning in accordance with the provisions of the principal Act, as amended by this Ordinance, any assessment, re-assessment, levy or collection of tax referred to in sub-section (1), or (b) from claiming refund of any tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
