TMI Blog1952 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... st Bengal. Even in respect of the period in question when the Commercial Tax Officer made his original assessment, he found that the gross turn- over had been correctly given in the returns except for a small amount of Rs. 6,556-5-3 which did not matter, because the sale was made to a registered dealer and therefore it did not affect the taxable turnover. Similarly, sales of exempted goods were checked and verified and so were sales to registered dealers. A detailed statement of this had been produced by the petitioners and declarations in proper forms were produced of all such sales. So the claim was found to be in order and allowed. This was on 10th March, 1949. Soon after that the Commer- cial Tax Officer made enquiries about the sales a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction could be allowed under Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941. I am afraid this is rather a novel proposition of law. The Act only requires that sales should be made to a registered dealer and that the goods must be specified in the purchasing dealer's certifi- cate of registration as being intended for re-sale by him or for use by him in the manufacture of any goods for sale etc. The corresponding Sales Tax Rules (Rule 27A) requires the dealer to produce on demand a decla- ration in writing by the purchasing dealer or by such responsible officer as may be authorised 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears to have imported new facts which are not to be found anywhere on the record. He says that "the assessing authority after verification of one declaration filed by Sri Chandmal Agarwala holding R.C. No. BH/1202A found that this dealer is untrace- able and the petitioner was directed to obtain fresh declaration from the proprietor as in his opinion the declaration was manufactured by the selling dealer. Having failed to comply with this order the officer disallowed sales amounting to Rs. 24,150". The above statement of the learned Assistant Commissioner appears to be purely imaginary and not based on facts as found from the record. But the Assistant Commis- sioner had no hesitation in stating that on verification of the signature in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared and on which the entire case for the Direc- torate of Commercial Taxes directly rests is not on record and I have not had the benefit of examining it myself. So I cannot blame the poor petitioners for being unable to check the authenticity of the signature on the declarations. The entire conduct of the petitioners as revealed from successive assessment orders appears to have been thoroughly satisfactory and straightforward. The transaction in question was one out of many all of which were accounted for in the same way. When a purchaser or his representative goes all the way to Ranigunj and pays over Rs. 24,000 to the petitioners for the purchase of some goods and produces his registration certificate and gives the number of it, it is o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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