TMI Blog1989 (4) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the assessee is entitled. - Civil Appeal No. 1346 of 1974, 409-467, and 565-570 of 1975, - - - Dated:- 27-4-1989 - PATHAK R.S. C.J.I. AND KANIA M.H. JJ. R.S. Sodhi, Advocate, for the appellants. K.K. Venugopal, Senior Advocate ( Parijat Sinha, Praveen Kumar, Nitya Ramakrishnan, Ashok Aggarwal and N. Ganapathy, Advocates, with him), for the respondents. -------------------------------------------------- The judgment of the Court was delivered by R.S. PATHAK, C.J.I.- These appeals arise out of writ petitions filed in the High Court of Punjab and Haryana challenging assessments made under the Punjab General Sales Tax Act. The facts obtaining in these appeals are materially similar, and therefore the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red goods tax was to be levied at one stage and that stage would be-(i) in the case of goods liable to sales tax, the stage of sale of such goods by the last dealer liable to pay tax under the Punjab Act; (ii) in the case of goods liable to purchase tax, the stage of purchase of such goods by the last dealer liable to pay tax under the Punjab Act. It provides further that the taxable turnover of any dealer for any period Would not include his turnover during that period on any sale or purchase of declared goods at any stage other than either of the two stages referred to earlier. For the assessment year 1966-67 the respondent filed his returns under the Punjab Act as it stood before its amendment in 1967. In the returns, the total purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of section 15(a) of the Central Sales Tax Act and, therefore, liable to tax not exceeding two per cent of the sale or purchase price and at not more than one stage. It was also observed that the sale of cotton seeds could not be treated as a sale of declared goods for the purpose of section 15(a) or (b) of the Central Act, that cotton seeds emerged upon a manufacturing process applied to the unginned cotton whereby the cotton and the seeds are separated, and that the seeds so separated could not be identified as part of the cotton itself. This Court took the view that the assessing authority was right in holding that the turnover of cotton seeds could not be deducted when sold to registered dealers. The respondents filed w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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