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TMI Blog1971 (7) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... eave, directed against the summary dismissal of its applications under section 25(2) of the Bihar Sales Tax Act, 1947 (to be hereinafter referred to as the Act). The question of law that the assessee wanted the High Court to direct the Tribunal to state for its opinion is: "Whether the refusal of the Tribunal to allow the claim for deduction from the gross turnover on account of aggregate sales to registered dealers for reasons given by it is legally valid." The assessee-appellant is a registered dealer under the Act. The assessments with which we are concerned in these cases relate to the periods November 2, 1956, to March 31, 1957, 1957-58 and 1958-59. The assessee was assessed to tax for the first two periods on September 20, 1957, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re utilised by him for any other purpose, the price of the goods so purchased shall be allowed to be deducted from the gross turnover of the selling dealer but shall be included in the taxable turnover of the purchasing dealer." Rule 18 of the Rules framed under the Act reads: "A dealer who wishes to deduct from his gross turnover the amount of a cash sale to registered dealers shall produce, in respect of such a sale, the copy of the relevant cash memo., and a true declaration in writing by the purchasing dealer or by such responsible officer as may be authorised in writing in this behalf by such dealer that the goods in question are specified in the certificate of registration of such dealer and are required by such dealer either for us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, Commercial Taxes, was unsuccessful. Thereafter he took up the matter in revision to the Sales Tax Tribunal which by the time had taken over the revisional powers of the Board of Revenue. The Tribunal rejected the plea of the assessee solely on the ground that the matter was concluded by the decision of the Board of Revenue referred to earlier. In that view the Tribunal did not take into consideration the decision of this court in State of Orissa v. M.A. Tulloch [1964] 15 S.T.C. 641 (S.C.); [1964] 7 S.C.R. 816. The Appellate Tribunal also rejected the application of the assessee to refer the question mentioned earlier to the High Court for its opinion. As mentioned earlier the assessee's application under section 25(2) of the Act was su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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