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TMI Blog1969 (8) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Pillai, Advocates, with him), for the appellant. -------------------------------------------------- The judgment of the court was delivered by SHAH, AG. C.J.-The respondents are dealers in eggs. They purchase eggs in the State of Kerala and sell them to merchants outside the State. Under the Kerala General Sales Tax Act, tax is chargeable on sale of eggs only at the last point of purchase in the State. For the assessment year 1962-63 the Sales Tax Officer assessed the respondents to tax on their turnover in inter-State sales. He held that the sale of eggs being taxable under the State Act, the respondents were liable to pay tax on transactions of sale in the course of inter-State trade under the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided: "During the period of operation of this Ordinance, the Central Sales Tax Act, 1956 (hereinafter referred to as the principal Act) shall have effect subject to the amendments specified in sections 3, 4, 5, 6, 7 and 8." Section 3 provides: "In section 2 of the principal Act, in clause (j), for the words 'and determined in the prescribed manner", the words 'and determined in accordance with the provisions of this Act and the rules made thereunder' shall be, and shall be deemed always to have been, substituted." The effect of the amendment is that the turnover for the purpose of the Central Sales Tax Act has to be determined in accordance with the provisions of the Act and the Rules made thereunder. This provision has retrospective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 purposes of clause (a) of sub-section (4) of section 8 in connection with the purchase of such goods. (2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, re-assess, collect and enforce payment of tax, including any penalty, payable by a dealer under this Act as if the tax or penalty payable by such a dealer under this A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng contained in any judgment, decree or order of any court or other authority to the contrary, any assessment, re-assessment, levy or collection of any tax made or purporting to have been made, any action or thing taken or done in relation to such assessment, re-assessment, levy or collection under the provisions 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance had not been made, then, notwithstanding anything contained in section 9 or the said amendments, the dealer shall not be liable to pay any tax under the principal Act, as amended by this Ordinance, in respect of such sale or such part of the turnover relating to such sale. (2) For the purposes of sub-section (1), the burden of proving that no tax was collected under the principal Act in respect of any sale referred to in sub-section (1) or in respect of any portion of the turnover relating to such sale shall be on the dealer effecting such sale." The effect of the Ordinance is to supersede the judgment of this court in Yaddalam Lakshminarasimhiah Setty's case [1965] 2 S.C.R. 129; 16 S.T.C. 231. It is now made clear that even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 6 of the principal Act as amended by the Ordinance. Since the assessment has not been made in accordance with the provisions of the Ordinance which retrospectively amends the provisions of sections 6, 8 and 9 of the principal Act it is necessary to set aside the order passed by the sales tax authorities, the Tribunal and the High Court, and to direct that assessment of tax be made in the manner provided by the Central Sales Tax Act, 1956, as amended by the Ordinance. The order passed by the High Court is therefore set aside and the proceedings stand remanded to the Sales Tax Officer to be dealt with and assessment to the sales tax on the turnover of the respondents under the provisions of the Central Sales Tax Act as amended by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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