9911796707
TMI Blog1972 (10) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... that case the High Court was considering a reference under section 11(1) of the U.P. Sales Tax Act, 1948 (hereinafter to be referred to as "the Act"). The question referred for the opinion of the High Court was: "Whether on the facts and in the circumstances of the case the assessee acting as commission agent was liable to pay sales tax in the years 1960-61 and 1961-62 on the turnover of khandsari sugar manufactured by his principals." The assessee was carrying on the business of commission agency in Varanasi. He is also a dealer in oil-seeds and kirana. In this case we are only concerned with his dealings in khandsari sugar. In respect of the assessment years in question a dispute arose between him and the Sales Tax Officer as to his li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Governor of Uttar Pradesh is pleased to supersede, with effect from April 1, 1960, all the previous notifications so far as they relate to the goods mentioned in column 2 of the Schedule hereto and the rates of sales tax given in such notifications, and declare that, with effect from April 1, 1960, the turnover in respect of the goods mentioned in column 2 of the Schedule thereto shall be liable to tax only at the point of sale specified in column 4 thereof and under the circumstances specified in column 3 thereof. The Governor is further pleased to declare that as from April 1, 1960, the rate of tax in respect of the turnover of individual goods mentioned in the aforesaid column 2 shall be as mentioned against each goods in column 5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to those sales and not the commission agent. Mr. Karkhanis, the learned counsel for the appellant, relied on certain decisions rendered by some of the High Courts, namely, Irri Veera Raju and Others v. Commercial Tax Officer, Tadepalligudem and Another', Ramalakshmana & Company and Another v. State of Madras [1968] 21 S.T.C. 35., and Commissioner of Sales Tax v. Ganga Ram Ghurey Lal [1971] 27 S.T.C. 109. None of these decisions have any bearing on the point in issue in this case. If at all, the ratio of the decision in Irri Veera Raju's case [1967] 20 S.T.C. 501 runs counter to the arguments advanced on behalf of the appellant. We see no substance in these appeals. These appeals are accordingly dismissed with costs. One ..... X X X X Extracts X X X X X X X X Extracts X X X X
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